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BTLG Table of Contents > Sales and Use Tax Annotations > T > 550.0000 Taxable Sales of Food Products > Annotation 550.0460

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T

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550.0000 Taxable Sales of Food Products—Regulation 1603

Annotation 550.0460

(b) Restaurants, Hotels and Boarding Houses

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550.0460 Paper Tablecloths. Sales of paper tablecloths to restaurants are not in the same category as paper napkins as they are used by the restaurant rather than resold with the meal. Accordingly, such sales of tablecloths are taxable. 4/13/54.