Tax Liability for Catering Services Provided by Tenant-Restaurant in Missouri

• A restaurant in Missouri was responsible for collecting and remitting sales and use tax on food and drink sales to a hotel.
• The restaurant was a tenant of the hotel and had a catering service contract.
• The catering services provided by the restaurant were subject to tax.
• The taxpayer, the restaurant, was liable for collecting and remitting the tax.

Source: vitallaw.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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