Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603
(a) IN GENERAL—FACILITIES FOR CONSUMPTION
550.0265 Sales by Food Shop. A company operates a restaurant located on one street and a food shop located around the corner. The only connection between the two is a door into the back kitchen area. The two establishments should not be treated together for purposes of determining whether the "80/80 Rule" is required to be applied. This opinion is based on the assumption that the common kitchen area is not open to the public for access to both locations. 5/3/90.