Alicia and Lenny are making final plans to open the A&L Old Fashion Ice Cream Parlor and Grill in Westerville OH. Their restaurant offers a diverse menu for both dine-in, carry-out and drive-thru purchases.

They also have a contract to serve food at Columbus State Community College Main Downtown campus cafeteria food court in Delaware Hall.

The food will be prepared at both premises. Beverage choices will include fountain soft drinks, bottled water, and prepackaged serving-size milk. Their specialty will be ice cream creations for all major events occurring at the college and in Westerville, such as Ohio Fair Brain-Freezies, Cougar Spirit Day Sport Energy drinks and Fourth Friday Frappe.

Both establishments intend to offer discounts to employees, military personnel, and students with valid identification.

The couple needs your help in setting up the cash register system to only include those sales that are subject to sales tax.

For this assignment, you will research then write a paper explaining their obligation with regard to collecting and remitting sales tax. Make sure to include in your paper, at a minimum:

1. an explanation of what should be and not be subject to sales tax. Be very specific to what items this business sells.
2. filing and payment rules,
3. other information you feel is important.