Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-9 - Sales and Use Tax
Section 5703-9-27 - Sale of food to students by public, private and parochial schools, colleges and universities
Sales of food to students only by a private, public or parochial school, college or university off the premises of such school when made by or under the direct control and supervision of such school shall be deemed to be within the exemption provided in division (B)(3) of section 5739.02 of the Revised Code.
The sales tax shall not apply to the sales of food to students only by fraternities, sororities, cafeterias and dormitories in public, parochial and private schools, colleges and universities.
Dormitories shall include those buildings operated by public, parochial and private schools, colleges and universities in which students make their homes while attending such schools. Dormitories, cafeterias and dining rooms shall not include boarding and rooming houses operated by private individuals.
Fraternities and sororities shall include all student social organizations officially recognized by, under the supervision of and maintained in public, parochial and private schools, colleges and universities operating dining rooms for their student members. Such organizations do not include rooming and boarding houses operated by private individuals.
Replaces: TX-15-14
Effective: 12/19/2016
Five Year
Review (FYR) Dates: 09/29/2016 and
12/19/2021
Promulgated
Under: 119.03
Statutory Authority: 5703.05
Rule
Amplifies: 5739.02
Prior Effective Dates:
1-2-62
