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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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300.0000 Hospitals, Institutions and Homes for the Care of Persons—Regulation 1503
Annotation 300.0124
300.0124 Retirement Home. Some but not all of the residents of a retirement home which qualifies as an institution under Regulation 1503(a)(3) are required to eat their meals at the home. The cost of the meals is included in the monthly fee. Meals are optional for other residents. The meals provided to those who pay a single monthly fee for room and board are exempt from tax. 8/25/94.
(Note.—Section 1503(a)(3) is section 1503(a)(4) as the result of amendments adopted June 20, 1995.)