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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > T > 550.0000 Taxable Sales of Food Products > Annotation 550.0301

Sales and Use Tax Annotations


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T

550.0000 Taxable Sales of Food Products—Regulation 1603

Annotation 550.0301

(a) In General—Facilities for Consumption

550.0301 Wine-Tasting Parties. A charity organization hosts a wine-tasting party, making a charge for admission. The entire charge is taxable unless it can be demonstrated that the cost of the wine consumed by the attendee is insignificant in relation to the charge for admission or a separate charge is made for the wine. 11/17/75.