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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
T
550.0000 Taxable Sales of Food Products—Regulation 1603
Annotation 550.0500
(b) Restaurants, Hotels and Boarding Houses
550.0500 Photographer's Charges. When a retailer of meals includes the cost of having pictures taken at a banquet, etc., in the price of meals, even though separately stated, such cost may not be deducted from the retailer's gross receipts subject to tax. 1/24/52.