Tax Type
Retail Sales and Use Tax
Description
Southern Conference of the Council of State Governments
Topic
Exemptions
Date Issued
05-14-1970
The State may not grant sales tax exemption certificates for lodging and meals for guests at the Southern Conference of the Council of State Governments. There is no provision for excluding or exempting services provided to the State, such as the furnishing of transient lodging. While there is an exclusion from tax granted meals "for use or consumption by this State,' in this instance, the meals will be neither "used' nor "consumed' by the State.
Attorney General's Opinion