Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603
(g) EMPLOYEES', TEACHERS' AND STUDENTS' MEALS
550.1360 Sales of Meals to Corporate Training Centers. A corporation operates a training center for its employees. It contracts with a food supplier to furnish meals to trainees. The corporation makes all payments to the food supplier. No charge is made to the trainees for the meals.
The training center does not qualify as a school in as much as the corporation is not an academic institution that is conducting educational instruction. The furnishing of meals is not exempt as sales of meals to students. Tax applies to the sale of meals by the food supplier to the corporation. 4/28/87.