Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

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   


T


550.0000 Taxable Sales of Food Products—Regulation 1603

Annotation 550.0128

(a) In General—Facilities for Consumption


550.0128 Location-by-Location Basis—80/80 Rule. When the seller does not elect to separately account for sales of food products as specified in section 6359(b), the 80/80 rule is applied on a location-by-location basis. That is, one location of a food retail chain might be covered by the 80/80 rule while another might not. If a location falls within this rule, then that location must pay sales tax on all retail sales of food products sold in a form suitable for consumption even if these products are sold to go and actually eaten off the premises. 6/6/97.