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 550.0818


550.0818 Cold Food on a Large Returnable Tray. A caterer merely provides cold food on a large returnable tray in a bulk amount. Even though the food has been previously prepared to be eaten in individual servings, as in a tray of sandwiches, and although the tray is a "facility of the retailer" under Regulation 1603(f), the food is not considered to be furnished in a form suitable for consumption from that facility. Where the tray is brought in and deposited at the customer's premises with no further participation on the part of the caterer's employees, there is no "serving" within the meaning of Regulation 1603(h). Such sales are sales of cold food products exempt from tax. 9/2/94.