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BTLG Table of Contents > Sales and Use Tax Annotations > T > 550.0000 Taxable Sales of Food Products > Annotation 550.0190

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T

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550.0000 Taxable Sales of Food Products—Regulation 1603

Annotation 550.0190

(a) In General—Facilities for Consumption

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550.0190 Prison Inmates. State prisons are not considered "institutions" for the purpose of exemption from sales tax for sales of meals to "institutions" pursuant to Regulation 1603 (m). Accordingly, sales of meals to prison inmates are subject to tax. 1/14/93.