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 550.0100

(a) IN GENERAL—FACILITIES FOR CONSUMPTION

550.0100 Farm Laborers in the Field. Lunches provided laborers in the field, where no conventional eating facilities are provided but where the meals are packed in containers, served where the laborers are working, and dished out on paper plates with plastic utensils which are discarded when the meals have been consumed, are not taxable even though food items constituting meals are involved. Such meals are not taxable provided no facilities exist and the items are not consumed on the retailer's premises. 6/6/62.