Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 5 - Exempt Transactions of a Retail Merchant
Section 5-46 - School meals
Universal Citation: 45 IN Admin Code 5-46
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 46.
(a) The state gross retail tax shall not apply to the furnishings of school meals to school children and school employees on school premises in all schools of grades one (1) through twelve (12).
(b) The fact that a school employs a private caterer to prepare and serve meals will not negate the exemption as long as the meals are served on school property and the caterer is merely acting as an agent for the school corporation.
(c) Sales of meals to persons other than students or employees are subject to the sales tax.
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