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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 550.1320

Sales and Use Tax Annotations


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T

550.0000 Taxable Sales of Food Products—Regulation 1603

Annotation 550.1320

(g) Employees', Teachers' and Students' Meals

550.1320 Number of Employees. The requirement of five or more employees (Regulation 1603(k)(1)) applies to employees of the school district, not of the individual school. 11/15/63.