45 IAC 2.2-5-46 School meals

Sec. 46. (a) The state gross retail tax shall not apply to the furnishings of school meals to school children and school employees on school premises in all schools of grades one (1) through twelve (12). (b) The fact that a school employs a private caterer to prepare and serve meals will not negate the exemption as long as the meals are served on school property and the caterer is merely acting as an agent for the school corporation. (c) Sales of meals to persons other than students or employees are subject to the sales tax.