Section 1320-05-01-.35 - MEALS SERVED BY RAILROADS, AIRPLANES OR OTHER TRANSPORTATION FACILITIES(1) Sales of meals or any other item of food or drink by railroads, airlines, or any other transportation company, while within the State, are subject to the Sales Tax.(2) In cases where meals or any other item of food or drink are served without a specific charge therefor to the passengers, the carrier will be considered to be the user and consumer thereof. Any purchases of such food or drink items in this State are subject to the Sales Tax, regardless of where the food or drink may be consumed by the carrier or passengers.Tenn. Comp. R. & Regs. 1320-05-01-.35
Original rule certified June 7, 1974.Authority: T.C.A. §§ 67-1-102 and 67-6-402.