Multi-State – Buying A Restaurant? Watch Out For The Seller’s Sales Tax Liabilities!

Total Food Service by Lance E. Rothenberg, ESQ., LL.M February 27, 2018 Restaurateurs looking to buy a restaurant, or the business assets of a closing or for-sale restaurant, must take care not to inadvertently also purchase the former owner’s pre-existing Continue reading Multi-State – Buying A Restaurant? Watch Out For The Seller’s Sales Tax Liabilities!

California – BOE To Address Proposed Changes To Regulation 1698 (Records)

SALT Report 3784 – On March 29-30 the BOE will be conducting their monthly meeting in Sacramento. In a reasonable attempt to update the Regulations 1698 and 4901 addressing the records required to be retained by Point of Sales systems Continue reading California – BOE To Address Proposed Changes To Regulation 1698 (Records)

Illinois – SAAS Taxability Discussed Signature Required.

SALT Report 3181 – License exemption pursuant to section 130.1935(a)(1)(A) requires signature.  Most software is licensed over the internet with “customer checking a box that states they accept the license terms.  Acceptance in this manner does not constitute a written Continue reading Illinois – SAAS Taxability Discussed Signature Required.

California – Palm Desert Food Industry Seminar

SALT Report 3087 – The California State Board of Equalization is offering a free tax seminar for the food industry.  The seminar is designed for restaurant owners, bar owners, mobile food venders, or anyone who would like to start or Continue reading California – Palm Desert Food Industry Seminar

California – Free Food Industry Seminar in San Diego

SALT Report 2985 – The California State Board of Equalization is offering a free tax seminar for restaurant owners, bar owners, mobile food venders, and anyone who would like to start or expand a business in the food industry.  The Continue reading California – Free Food Industry Seminar in San Diego

New Jersey – Wrapping Supplies Sold to Food Service Providers

SALT Report 2964 – The New Jersey Division of Taxation issued a letter ruling regarding the application of sales and use tax to sales of plastic delivery bags, plastic plates, paper and Styrofoam plates, cups, and bowls to restaurants and Continue reading New Jersey – Wrapping Supplies Sold to Food Service Providers

District of Columbia – Restaurant Utilities Exemption

SALT Report 2841 – The District of Columbia has amended its sales and use tax exemption for sales of utilities to restaurants. The exemption now applies to sales of separately metered or sub-metered natural or artificial gas, oil, electricity, solid Continue reading District of Columbia – Restaurant Utilities Exemption

California – Restaurant Industry Sales Tax Seminar

2/22/2013 SALT Report 2179 – The California State Board of Equalization announced that they are offering a series of tax seminars for small business owners. This month’s focus is the Restaurant industry. The seminar will be held in Seal Beach, CA … Continue reading California – Restaurant Industry Sales Tax Seminar

California – Guide for Restaurant Owners

SALT Report 1800 – The California State Board of Equalization (BOE) has a new section on its website dedicated to the sales and use tax obligations of restaurant owners. Each section of this guide contains information specific to the restaurant in… Continue reading California – Guide for Restaurant Owners