Laws, Regulations and Annotations
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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
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550.0000 Taxable Sales of Food Products—Regulation 1603
Annotation 550.1000
(f) Social Clubs, Fraternal and Religious Organizations
550.1000 Guests. When meals, food and drink are furnished by a club or organization to a guest of a member, and the member rather than the guest is required to pay all charges incurred by the guest, and the guest cannot gain access except by invitation, the meals, food and drink are to be considered furnished to the member. 1/5/70.