Tax Rules: Final: 5703-9
5703-9-27 Sale of food to students by public, private
and parochial schools, colleges and universities
Sales of food to students only by a private, public or
parochial school, college or university off the premises of
such school when made by or under the direct control and
supervision of such school shall be deemed to be within the
exemption provided in Revised Code 5739.02(B)(3).
The Sales Tax shall not apply to the sales of food to
students only by fraternities, sororities, cafeterias and
dormitories in public, parochial and private schools,
colleges and universities.
Dormitories shall include those buildings operated by public,
parochial and private schools, colleges and universities in
which students make their homes while attending such schools.
Dormitories, cafeterias and dining rooms shall not include
boarding and rooming houses operated by private individuals.
Fraternities and sororities shall include all student social
organizations officially recognized by, under the supervision
of and maintained in public, parochial and private schools,
colleges and universities operating dining rooms for their
student members. Such organizations do not include rooming
and boarding houses operated by private individuals.
Effective: 1-2-62 as TX-15-14
Promulgated under: 5703.14