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 550.0838

(e) CATERERS

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.