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 550.0580


550.0580 Doughnut Stand. A doughnut stand located in a shopping center and providing tables and chairs for customers, although liable for tax on doughnuts sold for consumption on the premises, is not liable for tax on the sale of doughnuts sold in bulk in consumption off the premises. A shopping center parking lot is considered as provided for the general use of all patrons of the shopping center and not limited to patrons of the doughnut shop. 11/6/64.