Cafeterias Operated by Tax Exempt Hospitals

280-236 INACTIVE RULE

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Title 280 Department of Revenue
Chapter XXX Old Regulations Which Were Not Assigned Chapter-Subchap-Part
Subchapter XX Old Regulations Which Were Not Assigned Chapter-Subchap-Part
Part 236 Cafeterias Operated by Tax Exempt Hospitals
Type of Filing Periodic Refile
Regulation Status Inactive
Effective 12/20/2001 to 03/18/2018

Regulation Authority:

44-1-4

Purpose and Reason:

sales, sales tax, hospitals operate cafeterias where meals, food or beverages are regularly sold to employees or other persons, such sales are subject to tax

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