Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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T

550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603

Annotation 550.1326

(g) EMPLOYEES', TEACHERS' AND STUDENTS' MEALS

550.1326 Organizations Included in "Public School." The term "public school" as used in section 6363 includes auxiliary organizations organized and operated under the Education Code and applicable regulations to provide food service to students of the state university and college systems. The exemption for sales of meals or food products to students by a school (or qualified auxiliary organization) does not extend to carbonated beverages unless the beverage is sold as part of an exempt meal sold for a single price which is listed on a menu or wall sign. 10/17/88.