Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603
(h) PREPARED FOOD IN CONTAINERS
550.1500 Carts. Sales of wrapped food items such as doughnuts, sandwiches, pies, milk and coffee are not taxable when they are made from carts located outside the entrance of a plant to employees who take them to their desks or workbenches for consumption. 1/18/65.