Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-5-46
School meals
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.
Amendment history
(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-22(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 50)
Source: view the official text
Nearby sections (25 sections)
- 2.2-5-34 · Insulin, oxygen, blood and blood plasma; sales
- 2.2-5-35 · Sales of drugs to doctors and other licensed practitioners
- 2.2-5-36 · Licensed practitioners; purchases
- 2.2-5-37 · Definitions
- 2.2-5-38 · Food for human consumption; exemptions
- 2.2-5-39 · Food for human consumption; exemption examples
- 2.2-5-40 · Food not exempt
- 2.2-5-41 · Confectionary items
- 2.2-5-42 · Soft drinks, sodas and similar beverages
- 2.2-5-43 · Food for immediate consumption
- 2.2-5-44 · Combination business; sales of groceries and meals
- 2.2-5-45 · Caterers
- 2.2-5-46 · School meals
- 2.2-5-47 · School building materials
- 2.2-5-48 · Gross receipts exempt from gross income tax; U.S. and…
- 2.2-5-49 · Sales to the United States
- 2.2-5-50 · Selling at retail; gross income
- 2.2-5-51 · United States retailer's and manufacturer's excise taxes
- 2.2-5-52 · Encumbrances on trade-ins
- 2.2-5-53 · Interstate commerce; sales
- 2.2-5-54 · Delivery site
- 2.2-5-55 · Not-for-profit organizations; acquisitions
- 2.2-5-56 · Fraternities, sororities, and student cooperative housing…
- 2.2-5-57 · Not-for-profit organization; sales under 30 day rule
- 2.2-5-58 · Not-for-profit organizations for educational, cultural or…