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 550.1043


550.1043 Religious Organizations. Religious organizations are the retailers of meals and, if all the conditions set forth under Regulation 1603 subdivision (l) are met, sales tax does not apply to a religious organization's sales of meals at fund raising banquets. The person furnishing the meals is selling the meals for resale to the religious organizations and the religious organizations should issue resale certificates to the person furnishing the meals even though the religious organizations may not be required to hold seller's permits. It is not necessary for a religious organization's personnel to physically serve the food for the sales tax exemption to apply. However, if a religious organization does not charge its invitees, or charges them only at cost, the purpose of serving the meals is not to raise revenue and the sales tax exemption in Regulation 1603 subdivision (l) does not apply. 3/22/85.