Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > T > 550.0000 Taxable Sales of Food Products > Annotation 550.0840

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 550.0840

(e) Caterers

---

550.0840 Independent Contractor. Irrespective of the conclusions stated in a written contract as to the relationship between an employer and a caterer, where the caterer purchases food, prepares and serves it (whether with its own employees or through a manager directing those on the payroll of another), and participates in the retail cash sale, the caterer is engaged in a retailing activity. The caterer is an independent contractor making taxable retail cash sales pursuant to a contract with the employer. 3/16/59.