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 550.1440

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

550.1440 Students—Who Are. Persons attending specialized short courses at a college qualify as "students" if they are formally enrolled therein. Accordingly, the college's receipts from sales of meals to such persons are exempt from sales tax under section 6363. Persons attending lecture series which are open to the general public without any requirement of enrollment do not qualify as "students" under section 6363. 2/26/68.