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 550.1435

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

550.1435 Student Meals. A university conducts a talented youth program (CTX) during the summer. The program offers extensive courses to the students. The students can often get high school, and even college, credit for CTX courses. Students are served meals during their stay.

Persons enrolled in the CTX program are "students" within the meaning of Regulation 1602 (j)(2). Accordingly, sales of meals to CTX students are exempt from tax. 2/17/93.