Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > T > 550.0000 Taxable Sales of Food Products > Annotation 550.0560

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 550.0560

(c) "Drive-Ins"

550.0560 Car-Hop Service. An establishment providing "car-hop" service is one which provides parking facilities for use of patrons in consuming food, and sales of food "to go" are not exempt. 12/9/63.