Section 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.Tenn. Comp. R. & Regs. 1320-05-01-.34
Original rule certified June 7, 1974.Authority: T.C.A. §§ 67-1-102 and 67-6-402.