Meals and Lodging Provided to Persons in Need
Food, beverages and short-term accommodation (for less than one month) provided to relieve the poverty, suffering or distress of individuals are exempt.
Meals provided by a public service body (PSB) at a soup kitchen are exempt.
Food or beverages provided to seniors, underprivileged individuals or individuals with a disability under programs designed to offer prepared meals in an individual's home, such as meals-on-wheels programs, are exempt. Food and beverages sold to a PSB under such programs are also exempt.