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 550.0104

(a) IN GENERAL—FACILITIES FOR CONSUMPTION

550.0104 Form Suitable for Consumption on Premises. For purposes of Regulation 1603, food sold in a "form suitable for immediate consumption" on the seller's premises includes a pint (or any other size smaller than a quart) of cole slaw and ice cream. Food products that require further processing are not in a form "suitable for immediate consumption." For example, barbecue sauce in an 18 ounce bottle purchased "to go" is a food product requiring further processing. 3/27/85.