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.

Marketplace Facilitators of Software Products to be...

Friday, March 15th, 2019 -The Commissioner of Taxation and Finance in New York released an advisory opinion that determined third partie...

Arkansas Rules on Taxability of Repairs and Labor Related...

Wednesday, March 13th, 2019 -The Arkansas Department of Finance and Administration recently released an administrative decision addressing ...

Studio Room Rental for Photography Sessions is Subject to...

Wednesday, March 6th, 2019 -The Missouri Department of Revenue (DOR) has released a letter ruling addressing the taxability of studio room...

Unprocessed Sand Not Taxable in Texas

Monday, March 4th, 2019 -The Texas Comptroller recently released a private letter ruling that found the mining and selling of unprocess...

California to Require Additional Registration and...

Friday, March 1st, 2019 -California recently released a special notice for out-of-state retailers who are required to register with the...

Guided Hunting and Fishing Trips are Taxable in Washington

Wednesday, February 27th, 2019 -The Washington Department of Revenue recently published guidance stating that guided hunting and fishing trips...