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 550.1380

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

550.1380 Specific Charge. Sales of meals to school employees are subject to tax. However, the sales are taxable only if a specific charge for the meal is made to the employee by payroll deduction or otherwise. Book entries made merely for the purpose of placing a monetary value on the meals furnished employees as a part of compensation are not considered specific charges. In collecting the tax reimbursement, the seller may include the tax in the sale price of the meal, and the school may compute its tax liability to the state upon the sale price less the tax included. 11/2/64.