Connecticut State Department of Revenue Services

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Ruling 89-30

Exemptions

There is no statutory authority for exempting sales made by X Company Food Services through its vending machines located at the Veterans Home and Hospital from sales and use taxes.

The Veterans Home and Hospital is not the purchaser of the meals sold through the vending machines and, accordingly, cannot be liable for Connecticut use tax on the purchases of such meals.

LEGAL DIVISION

July 17, 1989