Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603
(a) IN GENERAL—FACILITIES FOR CONSUMPTION
550.0040 Airlines. Prepared food sold to airlines is exempt from sales tax as food for human consumption since the food is not served by the supplier. The airlines are considered the consumers of all items furnished to their passengers where no separate charge is stated. 10/22/64.