1320-05-01-.34
Meals Furnished To The Public
Cite as Tenn. Comp. R. & Regs. 1320-05-01-.34
(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.