Tax Type
Retail Sales and Use Tax
Description
Meals purchased by university
Topic
Taxability of Persons and Transactions
Date Issued
03-18-1985
March 18, 1985
Re: Request for Ruling/Sales and Use Tax
Dear ****
This will reply to your letter of December 17, 1984 in which you request reconsideration of my ruling of November 7, 1984 regarding collection of the sales tax on meals sold to various university departments by university owned food service facilities.
I completely understand your concerns that one branch of the university is paying tax to another; however, I am unable to find any evidence that such payments of tax are inconsistent with the law. My ruling of November 7, 1984 in fact was wholly consistent with an opinion of the Attorney General dated May 17, 1970 on a similar topic. In that opinion (copy attached), the Attorney General found that a sales and use tax exemption did not exist for meals purchased by the Commonwealth. Accordingly, I must conclude that my previous ruling to the university was correct.
Sincerely,
W. H. Forst
Tax Commissioner
Re: Request for Ruling/Sales and Use Tax
Dear ****
This will reply to your letter of December 17, 1984 in which you request reconsideration of my ruling of November 7, 1984 regarding collection of the sales tax on meals sold to various university departments by university owned food service facilities.
I completely understand your concerns that one branch of the university is paying tax to another; however, I am unable to find any evidence that such payments of tax are inconsistent with the law. My ruling of November 7, 1984 in fact was wholly consistent with an opinion of the Attorney General dated May 17, 1970 on a similar topic. In that opinion (copy attached), the Attorney General found that a sales and use tax exemption did not exist for meals purchased by the Commonwealth. Accordingly, I must conclude that my previous ruling to the university was correct.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner