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BTLG Table of Contents > Sales and Use Tax Annotations > T > 550.0000 Taxable Sales of Food Products > Annotation 550.0300

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T

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550.0000 Taxable Sales of Food Products—Regulation 1603

Annotation 550.0300

(a) In General—Facilities for Consumption

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550.0300 Use of Facilities—Payment by Retailer for. A retailer has an informal arrangement with an industrial employer whereby he is permitted to sell pre-packaged food items for consumption at tables and chairs in its plant in return for which the retailer pays 4 percent of his gross to the employer. Sales of such food products are taxable beginning September 17, 1965. 1/14/66.