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BTLG Table of Contents > Sales and Use Tax Annotations > T > 550.0000 Taxable Sales of Food Products > Annotation 550.0838

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T

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550.0000 Taxable Sales of Food Products—Regulation 1603

Annotation 550.0838

(e) Caterers

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550.0838 Hourly Employees. Charges for hourly employees hired by a caterer are included in the caterer's gross receipts. The reference to hourly employees in Regulation 1603 (h) refers to hourly employees hired by the customer. 8/17/90.