§ 11-240

# (a)

In this section:

# (1)

“licensed caterer” means the holder of a food service facility license issued by a county that offers catering services in connection with a specific event; and

# (2)

“licensed caterer” does not include a food service facility that is primarily engaged in the preparation and service of food to the general public at the facility.

# (b)

The sales and use tax does not apply to the sale of materials, equipment, or supplies to a licensed caterer if the materials, equipment, or supplies are:

# (1)

to be used by the caterer to perform a contract for catering services; and

# (2)

(i) intended for resale by the caterer; and

(ii) to be used directly or predominantly by the caterer in performing a catering contract that includes the provision of food and beverages.