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 550.0680

(d) TIPS, SERVICE AND COVER CHARGES

550.0680 Admission Charges—Theatre Restaurant. Charges for admission to a place furnishing entertainment which are billed separately from minimum charges for meals or drinks are not subject to tax. 1/28/65.