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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > T > 550.0000 Taxable Sales of Food Products > Annotation 550.1228

Sales and Use Tax Annotations


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T

550.0000 Taxable Sales of Food Products—Regulation 1603

Annotation 550.1228

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

550.1228 Definition of Student. For purposes of section 6363, a student is any person attending classes who is required to register with the school, even if the class is a one-time seminar for which a fee is charged. 10/17/88.