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 550.1085


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).