Tenn. Comp. R. & Regs. 1320-05-01-.34 - MEALS FURNISHED TO THE PUBLIC
(1) Meals furnished
at any restaurant, eating-house, hotel, drug store, club, resort, or other
place at which meals are served to the public are subject to the Sales
Tax.
(2) Where meals are served
only to regular boarders, the operators of the boarding house are the consumers
of food articles which are subject to the Sales or Use Tax.
Notes
Authority: T.C.A. ยงยง 67-1-102 and 67-6-402.
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