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 550.0200

(a) In General—Facilities for Consumption


550.0200 Room Rental. Where a club operating a clubhouse and allowing other organizations to use the facilities, charges an organization a fixed amount per capita for a dinner, no part of such charge may be allocated to clubhouse rental and regarded as exempt. The entire charge for meals is subject to tax. 1/10/55.