Okla. Admin. Code § 710:65-19-113

Current through Vol. 42, No. 3, October 15, 2024

Section 710:65-19-113 - Food; meals served by boarding houses

Food furnished by operators of boarding houses is not considered to be sold when the charge for such food is a lump sum covering meals for a week or for a month and when such food is not offered for sale to the general public. The supplier of foodstuff is required to collect the tax from the operator at the time of the sale to him. The boarding house operator is considered to be rendering a service rather than making sales of tangible personal property and is regarded as the consumer of the materials he purchases. This Section does not apply to meals furnished by schools and colleges.