Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603
(g) EMPLOYEES', TEACHERS' AND STUDENTS' MEALS
550.1320 Number of Employees. The requirement of five or more employees (Regulation 1603(k)(1)) applies to employees of the school district, not of the individual school. 11/15/63.