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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 550.1280

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


550.1280 Guests. Where meals are furnished to guests of students but are charged to and paid for by the students, the exemption applicable to students' meals is properly applied and no tax is due, even though the meals are actually consumed by the guests. Such meals are not sold to the guest, but to the students. 9/28/51.