Texas Register, Volume 6, Number 4, Pages 168-226, January 16, 1981 Page: 178
168-226 p. ; 28 cm.View a full description of this periodical.
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dilutedjuices when sold in liquid or frozen forms: ice
and ea vdy: or
(ii) food ready for immediate consumption.
Mobile vendor-A person who sells food ready
for immediate consumption from a moitor vehicle, push
heart, or any other form of vehicle.
Ready for immediate consumption.
(A) Food ready for immediate consumption
mean the type of food. beverages, or meals normally
prepared, served, or sold by restaurants, drug stores.
lunch counters, cafeterias. etc.. which. when sold. re-
quire no further preparation prior to consumption.
(B) When food is sold at a location with eat-
ing facilities (tables. trays, chairs, benches, or booths).
food ready for immediate consumption also includes:
(i) All food sold in a heated state, when the
food is heated by the retailer or by the customer.
(ii) All food sold with eating utensils pro-
vided. including plates, knives, forks. spoons, glasses.
cups. straws, or napkins.
(iii) All sandwiches ready for immediate
consumption. (Examples of sandwiches ready for im-
mediate consumption include most triangle-type sand-
wiches whether or not refrigerated such as ham.
cheese, tuna. or chicken salad. An example of a sand.
which not ready for immediate consumption would be a
frozen sandwich or a sandwich with a frozen or a par-
tially frozen filling.)
(it,) All individual ice cream sundries. For
example: ice cream cones, ice cream sandwiches
dishes, bars. sticks, specialties. or the like: however, ice
cream sundries when sold in prepackaged units con-
tanlaing six or more such items are not included.
(v) All individual-sized portions of bakery
products sold in quantities of five or less.
(vi) All food sold in individual-size pack-
ages or portions requiring no further processing before
consumption. when more than 75" of the retainer's
gross sales on an outlet-by-outlet basis consist of sales
of nonfood items (see subparagraph (B) of the defini-
tion of "food products"of this section) and/or food sold
in a heated state. with utensils provided, or in the form
of sandwiches or individual ice cream sundries.
(C) When food is sold at a location without
eating facilities (tables, trays, chairs, benches. or
booths), food ready for immediate consumption also
includes:
(i) All food sold in a heated state. when the
food is heated by the retailer rather than the -customer.
(ii) All food sold with eating utensils pro-
vided, including plates, knives, forks. spoons. glasses.
cups, straws, or napkins.
(iii) All sandwiches ready for immediate
consumption. (Examples of sandwiches ready for im-
mediate consumption include most triangle-type sand-
wiches whether or not refrigerated such as ham.
cheese, tuna, or chicken salad. An example of a sand-
wich not ready for immediate consumption would be a
frozen sandwich or a sandwich with a frozen or par-
tially frozen filling.)
(iv) All individual ice cream sundries. For
example: ice cream cones, ice cream sandwiches.
dishes, bars, sticks, specialties, or the like: however, ice
cream sundries sold in prepackaged units containing
six or more such items are not included.Wedding consultant-A person who provides ser-
vices other than or in addition to the serving of food at
weddings. Such services may include sending invita-
tions, providing floral arrangements. decorating.
supervision, and clean-up.
(b) Taxable food vales. Tax is due on the sale of
food. meals, and drinks:
(1) Prepared. served, or sold ready for immedi-
ate consumption by any retailer whether or not the
food is sold "to go."
(2) Sold by concession stands at ball parks.
recreation halls, gymnasiums. and other like places of
business, or served to a person seated in a stadium wit-
nessing a sporting event.
(3) Prepared. sold. or served by caterers and
wedding consultants (see subsection (f) of this sec-
tion).
(4) Sold ready for immediate consumption by a
mobile vendor.
(5) Prepared sold, or served under the ameri-
can plan. If the american plan is used by hotels, board-
ing houses. or other places of business, the charge for
meals must be separated from the charges for room or
lodging.
(6) Sold by universities. colleges. junior cuol-
leges. or other schools of higher learning.
(7) Sold through a vending machine for $. 17or
more under the conditions outlined in subsection (g) of
this section.
(c) exempt sales.
(I) Food not ready for immediate consumption.
(A) All items defined as a food or food pro-
duct are exempt from tax so long as not sold ready for
immediate consumption.
(B) When a package contains both food pro-
ducts and taxable items, the application of the tax de-
pends upon the essential character of the complete
package. If the taxable items are the primary compo-
nent of the package and a single charge is made. the en-
tire sales price of the package is taxable. If the taxable
items are not the primary component of the package.
the entire sale is exempt unless a separate charge is
made for the taxable items, in which case the separate
charge is subject to tax. In cases a here no charge is
made for the taxable items, such items are deemed pro-
motional items not purchased for resale by the person
preparing the package. The person who provided the
promotional items is liable for the tax based upon the
cost of the item.
(2) For the purposes of subsection (c) (2) of this
section. "food" includes soft drinks and candy but does
not include alcoholic beverages. Tax is not due on the
sale of food when:
(A) Sold by religious organizations or sold at
religious functions conducted under the authority of a
p irticular religious organization.
(B) Sold or served by public or private
schools, school districts, student organizations. or
parent-teacher associations in an elementary or see-
ondary school during the regular school day pursuant
to an agreement with the proper school authorities.
((') Sold or served by a parent-tleacher associ-
ation during a fund-raising sale, the proceeds of which
do not go to the benefit of an individual.V1ontetlE' o. ,Vianher d. *Jaunuart It, I l19
1781 42ft931------
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Texas. Secretary of State. Texas Register, Volume 6, Number 4, Pages 168-226, January 16, 1981, periodical, January 16, 1981; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth244402/m1/10/: accessed April 25, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.