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BTLG Table of Contents > Sales and Use Tax Annotations > M > 360.0000 Miscellaneous Service Enterprises > Annotation 360.0163

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360.0000 Miscellaneous Service Enterprises—Regulation 1506

Annotation 360.0163

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360.0163 Meals Served at Summer Camps. Sales by a caterer to students at a summer camp qualifying as an educational institution do not fall within the exemption provided under section 6363. The exemption is only available when the educational institution itself sells the meals to the students under the circumstances in section 6363. 2/3/67.