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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 300.0140

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H

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

Annotation 300.0140

300.0140 Weight Reducing Facility. Persons providing meals and lodging as part of a supervised weight reduction program are not operating a "hospital" or "other institution." Such persons are retailers of meals served to individuals undertaking the program. 1/2/69.