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 550.1580

(h) PREPARED FOOD IN CONTAINERS

550.1580 Cooking Containers. Delivery of food in the containers or pots in which it is cooked is not subject to tax, provided these containers or pots are used only to deliver the food to customers who consume the food away from seller's premises and without the use of any dishes or other tableware provided by the seller. It is immaterial whether or not the containers are returned to the retailer. Separate records should be kept of these types of sales for verification of exemption. 1/28/55.