California – BOE Reminds Mobile Food Vendors to Keep Accurate Records

SALT Report 2986 – The California State Board of Equalization issued a reminder to mobile food vendors and anyone who operates a food truck, stand or cart that does not have a fixed physical location, about the importance of maintaining their books and records and to accurately report and pay sales taxes.

The notice states that mobile food vendors often have a difficult time keeping track of their taxable food sales.   Because of this, the BOE suggests that these vendors may find it easier to keep track of the amount of sales tax they collect if they include the tax in the posted menu price.  However, businesses that do so must post a notice that states the following: “All prices of taxable items include sales tax.”

For Further Information

California State Board of Equalization – News Release 90-13-S

SALT Report 2573 – BOE Requirements for Mobile Food Vendors