Ohio Admin. Code 5703-9-27 - Sale of food to students by public, private and parochial schools, colleges and universities
Sales of food to students only by a private, public or
parochial school, college or university off the premises of such school when
made by or under the direct control and supervision of such school shall be
deemed to be within the exemption provided in Revised Code division (B)(3) of
section
5739.02
of the Revised Code.
The Sales Tax
sales tax shall not apply to the sales of food to
students only by fraternities, sororities, cafeterias and dormitories in
public, parochial and private schools, colleges and universities.
Dormitories shall include those buildings operated by public, parochial and private schools, colleges and universities in which students make their homes while attending such schools. Dormitories, cafeterias and dining rooms shall not include boarding and rooming houses operated by private individuals.
Fraternities and sororities shall include all student social organizations officially recognized by, under the supervision of and maintained in public, parochial and private schools, colleges and universities operating dining rooms for their student members. Such organizations do not include rooming and boarding houses operated by private individuals.
Replaces: TX-15-14
Notes
Promulgated Under: 119.03
Statutory Authority: 5703.05
Rule Amplifies: 5739.02
Prior Effective Dates: 01/01/1962, 12/19/2016
Promulgated Under: 119.03
Statutory Authority: 5703.05
Rule Amplifies: 5739.02
Prior Effective Dates: 1-2-62
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.