Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
T
550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603
Annotation 550.0200
(a) IN GENERAL—FACILITIES FOR CONSUMPTION
550.0200 Room Rental. Where a club operating a clubhouse and allowing other organizations to use the facilities, charges an organization a fixed amount per capita for a dinner, no part of such charge may be allocated to clubhouse rental and regarded as exempt. The entire charge for meals is subject to tax. 1/10/55.