California – New Sales and Use Tax Webpage for Caterers

SALT Report 2432 – The California State Board of Equalization announced that they have created a new webpage for the catering industry. The webpage is designed to help caterers better understand the tax obligations specific to their industry.

The webpage is divided into several different sections:

The Getting Started section provides information regarding business registration, filing returns, deadlines, electronic payment options, account maintenance, and other business information.

The Industry Topics section covers general sales and use tax laws as they apply to food and drinks, tableware and linens, labor charges, food preparation charges, rental equipment, coordinator fees, and sales for resale. Each one of these subcategories can be expanded to provide in depth information regarding a specific topic.

The Mobile Food Vendors section provides information regarding seller’s permits, reporting requirements, the 80/80 rule, book keeping requirements, as well as guidance regarding the application of sales tax to prepared foods and beverages.

Lastly, the Resources section provides links to web-based seminars, business forms, sales tax publications, statutory and regulatory information, and live support from BOE customer service representatives.

For Further Information

California Board of Equalization – Sales and Use Tax Guide for Caterers