Catering Services Taxable in Illinois

Wednesday, September 9th, 2015

 
 
A buffet table at a catering event.
Share
Link
Illinois
Food

The Illinois Department of Revenue (DOR) determined that a caterer's separately stated charges for catering services were subject to tax. The caterer argued that these services were not taxable because they were separately stated from the charges for food. However, the DOR ruled that these charges were a part of the selling price of the food and were therefore taxable.

This ruling also states that personal cleaning and janitorial services are not taxable because no tangible personal property is transferred to customers. The service providers are the consumers of any supplies used in providing the services, and, as a result, they owe tax on these supplies.

http://tax.illinois.gov/LegalInformation/LetterRulings/st/2015/ST-15-0051-GIL.pdf


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Economic Nexus in Washington

Monday, August 13th, 2018 -Effective October 1, 2018, certain out-of-state businesses will be required to collect and pay Washington sale...

Economic Nexus in Michigan

Thursday, August 9th, 2018 -Effective October 1, 2018, certain out-of-state sellers will be required to collect and pay Michigan sales or ...

Georgia Suspends Tax on Jet Fuel

Wednesday, August 8th, 2018 -Effective August 1, 2018, Georgia no longer collects state level sales and use tax on jet fuel. Georgia tax...

Employment Services Contracts for Permanent Employees Not...

Monday, August 6th, 2018 -The Ohio Board of Tax Appeals recently addressed whether contracts entered into by an employment services agen...

Alarm Systems and Monitoring Not Taxable in Missouri

Wednesday, August 1st, 2018 -The Missouri Department of Revenue recently released a ruling determining that (1) security, fire, tornado, an...

Economic Nexus in Utah

Wednesday, August 1st, 2018 -Effective January 1, 2019, certain out-of-state sellers will be required to collect and pay Utah sales or use ...