Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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T

550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603

Annotation 550.0820

(e) CATERERS

550.0820 Contract—Form of. Although a transaction between a caterer and an employer is designated in a contract between the parties as a sale of meals by the caterer for resale by the employer to his employees, the Board may look through the form of the transaction to determine whether, in fact, the sale by the caterer is a sale for resale. If the substance of the transactions is found by the Board to be a retail sale by the caterer, the gross receipts therefrom are subject to sales tax. 8/30/66.