26 CAR § 31-105
Caterers
Individuals or businesses that provide catered foods or beverages are deemed to be selling prepared food, which is subject to the full state sales and use tax rate plus all applicable local taxes.
Source: view the official text
In this chapter (6 sections)
- 31-101 · General information
- 31-102 · Definitions
- 31-103 · Prepared food
- 31-104 · Exclusions from prepared food
- 31-105 · Caterers
- 31-106 · Prepared-food sales percentage