Laws, Regulations and Annotations
Search
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 550.1436
(g) Employees', Teachers' and Students' Meals
550.1436 Student Meals. Meals served to attendees at a ranch operated by a county which provides regularly scheduled classes taught by persons with proper credentials are "student meals." Sales by a county agency to the attendees qualifies for the exemption for sales of student meals by a public school.
The furnishing of meals together with lodging to outside organizations which rent the facilities do not qualify for the exemption provided in section 6363. 7/10/92.