Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603
(g) EMPLOYEES', TEACHERS' AND STUDENTS' MEALS
550.1260 Farm Laborers. Under section 6363 as amended, effective 9/20/63, sales tax applies to sales of meals by employers of Mexican nationals, but does not apply to sales of food to be prepared by the employees themselves. 10/23/63.