1. (a) Meals provided on or off premises by a qualified educational organization or an agent under contract with such organization to students regularly attending the organization in conjunction with educational purposes, shall not be subject to tax.
2. (b) Meals provided by a qualified educational organization or an agent under contract with such organization to employees, faculty members, administrative officers, or to any non-student organization shall not be subject to tax provided the meal is served in a facility not open to the general public.
3. (c) Meals provided on or off premises by a qualified educational organization or an agent under contract with such organization to volunteers providing service to the organization, sponsored through the organization, or in contract with the organization shall not be subject to tax.

4. (d) Meals provided by a qualified educational organization or an agent under contract with such organization to any individual or group on school premises shall not be subject to tax provided the activity in relation to the meals:

   1. (1) Is related to educational purposes, such as but not limited to:

      1. a. Adult education;
      2. b. Professional continuing education; and
      3. c. Alumni, student, or athletic functions or events; and

   2. (2) Is sponsored by:

      1. a. An organization exempt from federal income taxation under section 501(c) of the Internal Revenue Code; or
      2. b. The federal or state government or an instrumentality thereof.

Source. #3181, eff 1-22-86; ss by #4061, eff 5-29-86; ss by #5399, eff 5-21-92; ss by #5912, eff 10-14-94; ss and moved by #6750, eff 5-19-98 (from Rev 702.04); ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14; ss by #13077, eff 7-25-20; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 702.05)