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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > H > 300.0000 Hospitals, Institutions and Homes for the Care of Persons > Annotation 300.0010

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H

300.0000 Hospitals, Institutions and Homes for the Care of Persons—Regulation 1503

Annotation 300.0010

300.0010 Condominiums and Homeowner Associations. A condominium or homeowner's association which serves meals in a common dining area is not considered to supply "room and board" as required in Regulation 1503 so as to qualify as a house or institution supplying room and board for a flat monthly rate and serving as a principal residence exclusively for persons 62 years of age or older. 11/21/79.