Restaurant employee meals

From the 2024 DOR Tax Exemption Study

20-0253, 41 WTD 213 (2022) | 05/16/2022 | [41WTD213.pdf](/sites/default/files/2022-05/41WTD213.pdf) | A biogas engineering and operations company protests the Department’s assessment of retail sales tax on certain sales the company made to a customer that operates a renewable energy facility. At the time of the sales, the company believed the sales were subject to a retail sales tax exemption offered to certain renewable energy producers and did not collect the tax from the customer. In fact, the subject exemption required eligible buyers to first pay the tax in full, then apply for a refund from the Department. The company argues that the Department should reduce the assessment by the amount of tax that the customer would have received as a refund. However, as the seller, the company is not eligible for the exemption and cannot be relieved of its duty to collect retail sales tax on the subject sales regardless of whether the buyer may have qualified for a refund under the subject exemption. Petition denied. Det. No. 20-0297, 41 WTD 222 (2022) | 05/16/2022 | [41WTD222.pdf](/sites/default/files/2022-05/41WTD222.pdf) | A company that operates a gym protests the Department’s a