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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 550.0440

Sales and Use Tax Annotations


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T

550.0000 Taxable Sales of Food Products—Regulation 1603

Annotation 550.0440

(b) Restaurants, Hotels and Boarding Houses

550.0440 Paper Place Mats. Paper place mats sold to a restaurant for the individual use of a single patron are in the category as paper napkins and may be sold for resale purposes. 3/14/55.