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 550.0900

(e) CATERERS

550.0900 Supervisor. A person, who receives a fixed weekly wage for supervising the preparing and serving of meals in a dining room reserved for the use of designated personnel, owns no facilities, purchases and pays for no food, handles no money, and is accountable for none, has no say in the hiring, payment, or firing of persons ostensibly in his employ, and receives no subsidy, does not sell the food on his own behalf and is not subject to tax. 8/6/69.