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 550.0125


550.0125 Kiosks. Sales of coffee and espresso drinks are made from an independently owned kiosk which is located within the lobby area of a major corporate headquarters. There is no seating provided. Drinks are to-go in paper cups. The customers may go into the company cafeteria to eat, or may take the drinks to their work stations.

Under these specific facts, the company cafeteria which is accessible from the lobby, does not constitute "facilities" of the kiosk. The fact that some customers may choose to use those tables and chairs for consumption of drinks purchased from the kiosk does not make it "facilities" of the kiosk. 7/18/95.