Exemption; sales of meals; schools; fraternities; sororities; student
cooperatives
Sec. 22. (a) Sales of school meals are exempt from the state gross
retail tax if:
(1) the seller is a school containing students in any grade, one
(1) through twelve (12);
(2) the purchaser is one (1) of those students or a school
employee; and
(3) the school furnishes the food and food ingredients on its
premises.
(b) Sales of food and food ingredients by not-for-profit colleges
or universities are exempt from the state gross retail tax, if the
purchaser is a student at the college or university.
(c) Sales of meals after December 31, 1976, by a fraternity,
sorority, or student cooperative housing organization described in
section 21(b)(1)(A) of this chapter are exempt from the state gross
retail tax, if the purchaser:
(1) is a member of the fraternity, sorority, or student
cooperative housing organization; and
(2) is enrolled in the college, university, or educational
institution with which the fraternity, sorority, or student
cooperative housing organization is connected and by which it
is supervised.
As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1980,
P.L.49, SEC.2; Acts 1981, P.L.77, SEC.3; P.L.192-2002(ss), SEC.54;
P.L.257-2003, SEC.28.
Last modified: May 28, 2006