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 550.1753


550.1753 Microwave Oven. Sales of food products are considered taxable sales of hot food items when a taxpayer's premises include microwave ovens if (1) the food is of the type which is normally consumed at above room temperature (such as scrambled eggs, pancakes and french toast) and (2) the microwave ovens are accessible only to the vendor. In those situations the fact that the customers cannot heat the food indicates that the vendor is selling the food to the customers in a heated condition. If the heating units are readily accessible to the public, the sales should be regarded as nontaxable sales because the customers are buying the food cold and heating it themselves unless the food products are sold as meals for consumption at facilities furnished by the retailer, or by a person with whom the retailer contracts to furnish, prepare, or serve food products to others, or sold in a place subject to an admission charge. 1/23/78.