Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603

Annotation 550.1620


550.1620 Use of Facilities Furnished by Customer of Retailer. The 1965 change in section 6359 does not require that the tax be held to apply to the sale of food in bulk insulated containers, which is consumed by employees of an oil refinery, even though some of the facilities for consumption are furnished by the refinery.

The facilities must be reasonably intended for use in consuming the food purchased as evidenced by proximity of the facilities to the place at which the food is sold, and by the terms of the agreement which in some manner shall obligate the food seller to sell food to someone other than the party actually furnishing the facilities. 11/29/65.