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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 550.0440
(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.