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 550.1100
(f) Social Clubs, Fraternal and Religious Organizations
550.1100 Surcharges. Surcharges collected on behalf of an organization who, by prearrangement, has a retailer collect a fixed sum per cocktail, etc., sold to members and guests of the organization are not gross receipts from the sale of the cocktails, providing:
(1) The patrons are formally notified that such a sum is to be collected;
(2) The amount is specifically stated in the formal notice;
(3) The total amount collected is paid over to the organization, and;
(4) The function during which the sums are collected is not open to the general public. 8/6/65.