Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603
(f) SOCIAL CLUBS, FRATERNAL AND RELIGIOUS ORGANIZATIONS
550.1085 Sales by Religious Organizations of Alcoholic or Carbonated Beverages for a Separate Price. The exemption provided by Regulation 1603(1) only applies to sales of meals and food products. Sales of alcoholic or carbonated beverages sold for a separate price are subject to sales tax. If such beverages are included in the price of the meal (single price) and the sale meets the requirement of the exemption, the beverage is regarded as part of the exempt sale of the meal. Whether or not an admission charge is made does not affect the exemption. 2/7/90. (Am. 2004–2).