103 KAR 27:080
Meals served by railroads, airlines, and other transportation companies
Section 1. Gross receipts or sales price includes sales of meals, prepared food, candy, soft drinks, and alcoholic beverages by railroads, pullman car, airlines or other transportation companies, while within the state.
Section 2. In cases where meals, prepared food, candy, soft drinks, and alcoholic beverages are served without a separately stated charge to the passengers of the foregoing companies, the company will be considered the consumer of the meals, prepared food, candy, soft drinks, and alcoholic beverages and the tax applies at the time of the sale to the company.
Amendment history
(SU-52; 1 Ky.R. 466; eff. 3-12-1975; 12 Ky.R. 1156; eff. 2-4-1986; TAm eff. 5-20-2009; TAm eff. 6-22-2016; Crt eff. 1-28-2020; 46 Ky.R. 1284; eff. 4-2-2020.)
Source: view the official text
In this chapter (14 sections)
- 27:020 · Blueprints and copies
- 27:030 · Brokers, lienors and fiduciaries
- 27:040 · Finance companies
- 27:050 · Sourcing of retail sales by florists
- 27:080 · Meals served by railroads, airlines, and other transportation…
- 27:100 · Motor vehicles, manufactured homes, mobile homes, and trailers
- 27:120 · Photographers, photo finishers, and x-ray labs
- 27:130 · Printing and related industries
- 27:140 · Publishers of newspapers, magazines and periodicals
- 27:150 · Repairers and reconditioners of tangible personal property
- 27:180 · Vending machines
- 27:220 · Restaurant transactions
- 27:230 · Motor vehicle body shops
- 27:240 · Reporting of sales tax relating to equine breeding fees