REG-1-041, Concessionaire Sales

Under review Legislation has adopted new definitions for "prepared food" which must be met for food to be taxable. This regulation is currently undergoing review for amendment (Neb. Rev. Stat. § 77-2704.24).

041.01 The sale of food and beverages by a concessionaire is taxable except that concession sales of food products, soft drinks, and candy by elementary and secondary schools are exempt. (Reg-1-092, Educational Institutions)

041.02 Concessionaire sales are sales of food or beverage made during the conduct of another event.

041.03 The sales tax does not have to be separately stated and collected from the customer on concession sales of food and beverages. Retailers who do not separately state the sales tax shall determine their taxable receipts in accordance with the procedure set out in paragraph 008.03 of Reg-1-008, Records. Including the tax in the sales price does not exempt the concessionaire from the payment of the applicable tax on the gross receipts from those sales The concessionaire is not prohibited from separately stating and collecting the tax if he or she so desires.

(Sections 77-2703(1)(c), and 77-2704.10 R.S.Supp., 1992. January 24, 1993.)