Section 12-426-29(c)(1) of the Regulations of Connecticut State Agencies reads in part as follows:
A. "Meals" do not include bulk sales of food products unless meant for consumption on or near the location of the seller. Examples of such bulk sales include the sale of ice cream in one-half gallon containers, whole pies, cold sliced meat sold by the pound and cold salads sold by the pound. Examples of sales which are not bulk sales include the sale of whole pizza pies and buckets of fried chicken.
B. & C. The sale of six donuts or more for take out in a donut shop would generally constitute a bulk sale. However, the sale of six donuts with six beverages would be considered the sale of six meals.
D. & E. Section 12-412(13) of the Connecticut General Statutes, as amended by Public Act No. 89-251 reads in part as follows:
F. Section 12-412(9) of the Connecticut General Statutes provides an exemption from the sales of meals in a student cafeteria, dining hall, dormitory, fraternity or sorority maintained in a private, public or parochial school, college or university, to members of such institutions or organizations. The sales of three donuts to three students in a student cafeteria are exempt from sales and use tax, whereas the sales of three donuts to three students in a donut shop are subject to the tax.
October 30, 1989