Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603
(i) NON-FOOD COMPONENTS OF EXEMPT MEALS
550.1680 Soft Drinks may be sold to schools, etc., for resale as part of meals even though sale of meals is exempt. Tax applies to sales of soft drinks at school snack bars, etc., when not sold as part of exempt meals. 4/21/50.