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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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T


550.0000 Taxable Sales of Food Products—Regulation 1603

Annotation 550.1200

(g) Employees', Teachers' and Students' Meals


550.1200 Clubs. Teacher organizations such as faculty clubs having a separate existence from a school or university as a legal "person" (e.g., corporation, unincorporated association) are not included within the meaning of "school" for purposes of the exemption which section 6363 grants to meals sold by "schools." 12/11/64.