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BTLG Table of Contents > Sales and Use Tax Annotations > C > 165.0000 Charitable Organizations > Annotation 165.0090

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C

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165.0000 Charitable Organizations—Regulation 1570

Annotation 165.0090

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165.0090 Meals for Employees. A charitable organization, which operated a sheltered workshop for disabled persons the sales of the products of which were exempt under section 6375, also operated a cafeteria for its disabled employees. The incomes of the employees were below the poverty level, and the purpose of operating the cafeteria was to offer meals at a price they could afford to insure that they ate one good meal a day. The organization subsidized the cafeteria in the amount of 50 percent of the cost of the meals. Employees could purchase a full luncheon for 50¢, and their individual purchases ranged from 35¢ to 75¢. Sales by the cafeteria were exempt from the sales and use tax. 7/29/70.