Catering Services Taxable in Illinois

Wednesday, September 9th, 2015

 
 
A buffet table at a catering event.
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Illinois
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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


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