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 550.0350


550.0350 Guest Checks. Tax applies to sales of guest checks to restaurants. Restaurants are the consumers of guest checks used to record the customers order, inform the cook of such order, inform the customer of the charge, and subsequently as an internal accounting control. The customers temporary possession of the check is not in lieu of a transfer of title within section 6006(a) and is not a sale. 1/23/85.