Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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T

550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603

Annotation 550.1190

(g) EMPLOYEES', TEACHERS' AND STUDENTS' MEALS

550.1190 Caterer Serving Meals—Various Situations.

1) When the federal government funds a public school lunch program, the caterer hired by the school to serve the lunches may be selling meals to the public school for resale to the federal government. However, if the caterer is paid for the meal by the consumer himself, the transaction is subject to sales tax.

2) The use of United States Government general assistance funds to purchase a meal does not qualify the transaction as a sale to the United States. 11/12/76.