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 550.0880


550.0880 Stand-by Charges. A caterer who serves meals from a portable kitchen to motion picture studio personnel filming on location is requested from time to time, to have his driver stand-by in case a second meal is needed. Separately stated charges for driver stand-by time occurring after the sale of the first meal are not subject to tax where charged only if the second meal is not purchased and the total charge is paid to the driver as wages for the time spent waiting, rather than any physical activity in preparing or serving the meals. 9/1/66.