Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603
(d) TIPS, SERVICE AND COVER CHARGES
550.0730 Minimum Meal Charge. Where a food service enterprise charges a fixed amount per meal to an organization making reservations for its members, and charges an additional amount for late reductions in the number of meals to be served, the additional amount is part of the total charge for the meals actually served and is subject to tax. 3/31/76.