Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603

Annotation 550.0838


550.0838 Hourly Employees. Charges for hourly employees hired by a caterer are included in the caterer's gross receipts. The reference to hourly employees in Regulation 1603 (h) refers to hourly employees hired by the customer. 8/17/90.