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 550.0908


550.0908 Taxable Food Percentage. A taxpayer operates a catering, restaurant, and gourmet shop at a single location. In determining whether 80% or more of the sales are taxable, all sales at the business location should be considered rather than considering sales on a department by department basis. Nevertheless, sales of food in quantities that are not suitable for consumption on the seller's premises would not be subject to tax. (e.g., bottled barbecue sauce, whole pies, quart of ice cream) 11/6/85.