Laws, Regulations and Annotations
Search
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
C
165.0000 Charitable Organizations—Regulation 1570
Annotation 165.0090
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.