WEBINAR: DRS will be holding a webinar on Wednesday, June 11, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to landscaping services and related outdoor services.  Select here to register

Ruling 90-7

Meals


Please be advised that the total gross receipts for the sales of meals that the corporate cafeteria charges the company employees are subject to the sales tax.

The subsidized payments paid by a corporation to the food vendor are not subject to the sales tax.

LEGAL DIVISION

January 30, 1990