Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603
(g) EMPLOYEES', TEACHERS' AND STUDENTS' MEALS
550.1436 Student Meals. Meals served to attendees at a ranch operated by a county which provides regularly scheduled classes taught by persons with proper credentials are "student meals." Sales by a county agency to the attendees qualifies for the exemption for sales of student meals by a public school.
The furnishing of meals together with lodging to outside organizations which rent the facilities do not qualify for the exemption provided in section 6363. 7/10/92.