When purchasing food for university business, what you buy determines if the food is considered a
Catering, Business Meal, or a Food Supply*. The allowable maximum expenditure for business meals, receptions, and refreshments is $75 per person per meal.
*The University is a tax exempt and therefore will not reimburse tax on food purchases. When making purchases on behalf of the U of I System, please present suppliers with the U of I System’s sales State of IL Sales Tax Exempt Letter to avoid paying sales tax on purchases.
Food Supplies
Food Supplies are a common purchase for many units but differ from a Business Meal. For example, an employee purchased pre-packaged food items (such as bagels, coffee, ground beef, buns, cookies, and bottled water) to bring to a business meeting or university event. These items are considered consumable food supplies. Remember, sales tax is not reimbursable.
Ways to Purchase:
- University P-card with Supporting Documentation (NOT T-Card)
- Note to P-card holders: Food Supplies should be purchased with a PCard using account code 124300.
- Submit reimbursement request through Purchasing and Reimbursement App with Supporting Documentation
Supporting Documentation needed for per transaction:
- The business purpose of the meeting/activity (how it benefited the System) as required by the Internal Revenue Service.
- Itemized receipt or invoice detailing all food and beverage purchases.
- The number of attendees.
- Affiliation of attendees. Do not list by name but indicate whether they were employees or non-employees.
- Whether alcohol was served.
Business Meals
Business Meals are another common purchase for many units but differ from consumable food supplies. For example, if you are paying a restaurant to prepare a platter of sandwiches or boxed lunches for a business meeting or university event, this would be considered a business meal.
Ways to Purchase:
- University T-card with Supporting Documentation (NOT P-Card)
- Submit reimbursement request through Purchasing and Reimbursement App with Supporting Documentation
Supporting Documentation needed for per transaction:
- The business purpose of the meeting/activity (how it benefited the System) as required by the Internal Revenue Service.
- Itemized receipt or invoice detailing all food and beverage purchases. Tips up to 20% will be reimbursed.
- The number of attendees.
- Affiliation of attendees. Do not list by name but indicate whether they were employees or non-employees.
- Whether alcohol was served.
Catering
A catered event typically involves one or all of the following:
- a signed contract
- a deposit
- a provided service
If you need catering, please contact the Library Business Office at BHRSC@library.illinois.edu
University Policies:
8.1.1 Business Meals, Refreshments, and Alcohol
Updated 12/17/24