Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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T

550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603

Annotation 550.1375

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

550.1375 Sales by Nonprofit Foundations at Colleges and Universities. These foundations are nonprofit organizations known as "auxiliary organizations" of the California State University and Colleges which are organized and operated pursuant to Educational Code sections 89900 et. seq. and regulations promulgated by the Board of Trustees of the State University and Colleges codified under Title 5 of the California Administrative Code sections 42400 et. seq. The auxiliary organizations are formed to provide certain essential functions integral to the education mission of the parent state university or college campus. The range of appropriate activities engaged by auxiliary organizations include the operation of commercial services such as food service.

The furnishing of meals to students by auxiliary organizations is attributable to the auxiliary's parent education institution. Accordingly, the term "public school" as used under section 6363 includes auxiliary organizations which are organized and operated under the Education Code and applicable regulations to provide food service to students of the state university and college system. 5/31/84.