Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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T

550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603

Annotation 550.0525

(b) RESTAURANTS, HOTELS AND BOARDING HOUSES

550.0525 Private Dormitories. A privately owned dormitory which contracts with and receives payment directly from boarders for meals and food products is a retailer and must report and pay tax on the fair retail selling price of the meals and food products based on a reasonable segregation of the lump-sum charge for room and board. A caterer employed by the private dormitory to operate its food service facility is the retailer of meals and food products sold to boarders and other persons which are not provided pursuant to the contract between the private dormitory and the boarders. 3/27/72.