Laws, Regulations and Annotations

Search

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 300.0080

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   

H

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

Annotation 300.0080

300.0080 Out-Patient and Day Care Patients. The exemption provided by section 6363.6 applies with respect to meals served by hospitals to bona fide out-patients and day care patients while they are in the hospital. 10/18/68.