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 550.0420
(b) RESTAURANTS, HOTELS AND BOARDING HOUSES
550.0420 Paper Covers. Paper covers for glasses containing liquid used in room service of a hotel, and which are not re-usable, are regarded as being sold with the meal. Sales of such covers to persons engaged in the business of selling meals are, accordingly, sales for resale. 6/1/56.