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 550.0585


550.0585 Drive-In. A donut shop has two windows from which customers may drive up or walk up and purchase donuts. Customers may also come into the shop to purchase donuts. Seventy percent of the sales are "to go." The remainder represents sales of donuts consumed on the premises.

Seven trash barrels were available outside the restaurant. Parking spaces for fifteen cars were available. Evidence supports a finding that the parking spaces available were intended primarily for customers eating inside the shop and employees. Under these facts, the donut shop is not a drive-in for purposes of Regulation 1603. 5/23/78.