Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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550.0000 Taxable Sales of Food Products—Regulation 1603
Annotation 550.0305
(b) Restaurants, Hotels and Boarding Houses
550.0305 80/80 Rule. The 80/80 rule applies only to sales of food products sold in a form suitable for consumption on the seller's premises. The rule does not apply to off-premises caterers. Depending on the nature of the services the off-premises retailers are obligated to provide, rules applicable to them are found in Regulation 1603 (f) or (h). 8/20/91.