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 550.0020

(a) IN GENERAL—FACILITIES FOR CONSUMPTION

550.0020 Admission Charge. A donation requested of persons entering a place is not an "admission charge" within the meaning of paragraph (c)(2)(C) of Regulation 1603 as amended December 10, 1969, provided the donation is totally voluntary and no restriction whatsoever is placed on the entrance of persons not making a donation. The facts surrounding the request for the donation must be such that it is obvious that admittance is not restricted to those making the donation. A set amount for the donation, a turnstile or other restrictive device that must be passed through, or an attendant requesting the donation at the door will be evidence that the charge is not voluntary and all must pay or would reasonably believe they are required to pay. 1/27/70.