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 550.0182


550.0182 Park Tables and Benches. A taxpayer operates a food concession stand in a public park. The closest park benches are ¼ mile away from the concession stand and the contract with the park department is silent regarding the benches.

Section 6359(d)(2) requires that there be some rational connection in demonstrating that the tables and chairs are provided for purposes of the consumption of concession stand's food. This may be shown by the proximity of the tables to the concessionaire, the fact that the tables and chairs are in the same room as the concessionaire, the percentage of persons using the tables and chair for purposes other than eating meals, and the fact that the concessionaire services the tables by keeping them clean.

Since the tables are some distance from the concession stand and are available for general use, they are not considered as facilities provided by taxpayer even though customer may use the facilities. 3/22/91.