Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603
(f) SOCIAL CLUBS, FRATERNAL AND RELIGIOUS ORGANIZATIONS
550.0940 Dues. Amounts paid to meet a minimum food and drink requirement imposed on country club members are additional costs of membership rather than taxable additional amounts paid for food and drink because the purpose of the requirement is to keep the bar and restaurant at a break-even level in lieu of making up a deficit from other dues or club accounts, and thus the members have a social reason for paying the minimum even if the tangible personal property is not consumed. 7/22/69.