Title 103 | Chapter 027 | Regulation 080
103 KAR 27:080.Meals served by railroads, airlines, and other transportation companies
Section 1.
Gross receipts or sales price includes sales of meals, prepared food, candy, soft drinks, and alcoholic beverages by railroads, pullman car, airlines or other transportation companies, while within the state.Section 2.
In cases where meals, prepared food, candy, soft drinks, and alcoholic beverages are served without a separately stated charge to the passengers of the foregoing companies, the company will be considered the consumer of the meals, prepared food, candy, soft drinks, and alcoholic beverages and the tax applies at the time of the sale to the company.HISTORY: (SU-52; 1 Ky.R. 466; eff. 3-12-1975; 12 Ky.R. 1156; eff. 2-4-1986; TAm eff. 5-20-2009; TAm eff. 6-22-2016; Crt eff. 1-28-2020; 46 Ky.R. 1284; eff. 4-2-2020.)
103 KAR 27:080.Meals served by railroads, airlines, and other transportation companies
Section 1.
Gross receipts or sales price includes sales of meals, prepared food, candy, soft drinks, and alcoholic beverages by railroads, pullman car, airlines or other transportation companies, while within the state.Section 2.
In cases where meals, prepared food, candy, soft drinks, and alcoholic beverages are served without a separately stated charge to the passengers of the foregoing companies, the company will be considered the consumer of the meals, prepared food, candy, soft drinks, and alcoholic beverages and the tax applies at the time of the sale to the company.HISTORY: (SU-52; 1 Ky.R. 466; eff. 3-12-1975; 12 Ky.R. 1156; eff. 2-4-1986; TAm eff. 5-20-2009; TAm eff. 6-22-2016; Crt eff. 1-28-2020; 46 Ky.R. 1284; eff. 4-2-2020.)