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Ruling 90-56

Consulting Services / Dietitians

This Ruling has been obsoleted by AN 94(4)


Whether dietetic counseling services provided by an independent contractor to nursing homes, nursing home employees and to patients in a nursing home are subject to sales and use tax under Section 12-407(2)(i)(J) as business analysis, management, consulting and public relations services.


The dietetic consulting services consist of a review of each patient's medical history with the nursing home staff to determine dietary requirements, discussions with the nursing staff regarding patients' eating habits and providing the staff with information on special diets, apprising the food services supervisor as to the patient's dietary requirements and the foods to be, or not to be, served to particular patients, and a review of kitchen operations and recommendations on sanitation, efficiency of operations and the proper preparation of special diets.

The consulting services further involve diet education and instruction with patients, determination of patients' food preferences and its suitability for them, preparation of special diets, and discussions with family members on the patient's dietary requirements.


Nursing homes are in the business of providing total care to their patients including food and nutrition services. Dietetic counseling is a key element in providing total care.

Thus, the rendering of dietetic counseling services to nursing homes are taxable business analysis, management and consulting services pursuant to Section 12-407(2)(i)(J) and Regulations Section 12-426-27(b)(10).


July 10, 1990