Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603

Annotation 550.0103.175


550.0103.175 Food- and Wine-Tasting Event. Every year on two consecutive weekends, a wine association has one annual fund raising event to raise money to promote the association's winery area. People buy a ticket which entitles them to visit all wineries for a weekend. Each winery features special wines and food pairings and activities related to learning about wine. All food- and wine-tasting and other costs for the event are donated by wineries, but each winery is given an amount from the association to partially cover its costs. Ticket holders do not pay for anything except their tickets.

The association provides purchasers of a ticket with food and wine. The association is the retailer of the food and wine it serves at its events, and it owes sales tax measured by the sales price of the ticket. 5/7/96.