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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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550.0000 Taxable Sales of Food Products—Regulation 1603
Annotation 550.0110
(a) In General—Facilities for Consumption
550.0110 Grocery Store Located Inside Area Subject to Admission Charge. A grocery store is located within a resort area, entrance to which is subject to an admission charge. Limited term courtesy passes are issued so that persons can patronize retail facilities, but not utilize the recreational facilities. The grocery store is not regarded as a place to which admission is charged for purposes of applying tax to sales of food. 1/22/75; 5/29/96.