Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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T

550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603

Annotation 550.1480

(h) PREPARED FOOD IN CONTAINERS

550.1480 Banquets. The sale of cold food prepared for banquets, parties, weddings, etc., picked up by purchasers and subsequently served elsewhere by the purchasers, is not subject to tax. 5/6/54.