ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-1-.34. Caterers.
(1) The total gross proceeds of sales by caterers of food and drinks
are subject to sales tax without any deduction because of the cost of preparing
and serving food and drinks and without any deduction because of the cost
of the ingredients thereof.
(2) There is not, however, any sales tax due with respect to the receipts
of a caterer from preparing and serving food and drinks the ingredients
of which are not furnished by him. (Readopted through APA effective October
1, 1982)
Numeric Index