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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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550.0000 Taxable Sales of Food Products—Regulation 1603
Annotation 550.1715
(j) Hot Prepared Food Products
550.1715 Fresh Crab and Lobster. Crab and lobster sold in a live condition and killed for the customer by placing in boiling water does not result in a sale of hot prepared food within the meaning of the term under section 6359(e) of the Sales and Use Tax Law or Regulation 1603(d)(1). The primary purpose of offering the product for sale in a live condition is to prove freshness, and the primary purpose of placing it in hot water is to kill it. Fresh killed crab and lobster are not "prepared" within the meaning of the word when it is not cleaned and presented in a ready-to-eat condition. 8/4/75. (Am. 2000–1).