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Business Taxes Law Guide – Revision 2021
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603 (View entire section)
(a) IN GENERAL—FACILITIES FOR CONSUMPTION
- 550.0020 Admission Charge.
- 550.0022 Admission Charge.
- 550.0040 Airlines.
- 550.0050 Amusement Parks.
- 550.0062 Box Lunches.
- 550.0070 Conference Center Rentals.
- 550.0076 Cruise Ships.
- 550.0085 80/80 Rule—Juice Bar.
- 550.0090 Espresso Cart.
- 550.0095 General Purpose Room.
- 550.0100 Farm Laborers in the Field.
- 550.0103 Food Served from Returnable Trays.
- 550.0103.175 Food- and Wine-Tasting Event.
- 550.0104 Form Suitable for Consumption on Premises.
- 550.0106 Fundraising Event.
- 550.0110 Grocery Store Located Inside Area Subject to Admission Charge.
- 550.0115 Grocery Stores—Sales of Soda Fountain Drinks.
- 550.0120 Ice Cream Cones.
- 550.0125 Kiosks.
- 550.0128 Location-by-Location Basis—80/80 Rule.
- 550.0130 Meals and Beverages Included in the Price of a Cruise.
- 550.0155 Opening Charge.
- 550.0160 Soft Drink and Sandwich Is a Meal.
- 550.0180 Paper Cups in Plastic Holders, Crockery Mugs, and Counters, as Facilities.
- 550.0182 Park Tables and Benches.
- 550.0185 Pints, Quarts and Half-Gallons of Ice Cream.
- 550.0190 Prison Inmates.
- 550.0195 Restaurant Sales on Separate Register—80/80 Rule.
- 550.0200 Room Rental.
- 550.0265 Sales by Food Shop.
- 550.0270 Sales of Snacks Through the Honor System.
- 550.0275 Subsidies to Food Sellers.
- 550.0300 Use of Facilities—Payment by Retailer for.
- 550.0301 Wine-Tasting Parties.
(b) RESTAURANTS, HOTELS AND BOARDING HOUSES
- 550.0350 Guest Checks.
- 550.0360 Ice Sales to Bars and Restaurants.
- 550.0380 Ice and Floral Decorations.
- 550.0390 Meals Sold to Residents of Retirement Complex.
- 550.0420 Paper Covers.
- 550.0440 Paper Place Mats.
- 550.0460 Paper Tablecloths.
- 550.0480 Parking Attendants, etc.
- 550.0500 Photographer's Charges.
- 550.0525 Private Dormitories.
- 550.0527 Sales by Institutions for 62 or Older.
- 550.0529 Sales of Meals and Food Products.
- 550.0533 Steak Markers.
- 550.0540 Tour Operator.
(c) "DRIVE-INS"
(d) TIPS, SERVICE AND COVER CHARGES
- 550.0680 Admission Charges—Theatre Restaurant.
- 550.0685 All Inclusive Ticket Prices.
- 550.0688 Allocation of Tips.
- 550.0695 Banquet Tips.
- 550.0715 Gratuity.
- 550.0730 Minimum Meal Charge.
- 550.0740 Service Charges.
- 550.0760 Service Charges.
- 550.0770 Tips—Amount Specified by Customer.
- 550.0800 Tips Which Are Not Applied to Wages.
(e) CATERERS
- 550.0809 Cake Cutting Services.
- 550.0809.300 Catering Functions for Groups from the Federal Government.
- 550.0818 Cold Food on a Large Returnable Tray.
- 550.0820 Contract—Form of.
- 550.0824 80/80 Rule.
- 550.0826 Employer Subsidies to Caterer.
- 550.0827 Event Planning Service.
- 550.0827.725 Food Catering.
- 550.0828 Food and Drink Aboard Boat Charters.
- 550.0835 Full Service Catering.
- 550.0838 Hourly Employees.
- 550.0840 Independent Contractor.
- 550.0841 Independent Contractor.
- 550.0847 Minimum Donation for Serving of Meals.
- 550.0848 Preparing Food for People in their Homes.
- 550.0850 Rentals.
- 550.0855 Rental of Facilities.
- 550.0860 Services—Charges for.
- 550.0870 Special Event Charges—Caterer.
- 550.0880 Stand-by Charges.
- 550.0900 Supervisor.
- 550.0908 Taxable Food Percentage.
- 550.0920 Wages Paid by Caterer to Temporary Help.
- 550.0921 Wedding Functions.
(f) SOCIAL CLUBS, FRATERNAL AND RELIGIOUS ORGANIZATIONS
- 550.0925 Admission Charge.
- 550.0940 Dues.
- 550.0960 Frequency.
- 550.0980 Frequency.
- 550.1000 Guests.
- 550.1016 Meal Sales at Church Retreat.
- 550.1020 Minimum Purchase Requirement for Members.
- 550.1036 Religious Organization.
- 550.1040 Religious Organizations.
- 550.1041 Religious Organization.
- 550.1042 Religious Organizations.
- 550.1043 Religious Organizations.
- 550.1060 Religious Organizations.
- 550.1085 Sales by Religious Organizations of Alcoholic or Carbonated Beverages for a Separate Price.
- 550.1100 Surcharges.
- 550.1120 Youth Centers,
(g) EMPLOYEES', TEACHERS' AND STUDENTS' MEALS
- 550.1135 California Conservation Corps.
- 550.1160 Caterer, Resale of Meals Purchased from.
- 550.1180 Caterer Serving Meals at School.
- 550.1190 Caterer Serving Meals—Various Situations.
- 550.1200 Clubs.
- 550.1228 Definition of Student.
- 550.1234 Employee Meals.
- 550.1240 Farm Labor Contractor.
- 550.1260 Farm Laborers.
- 550.1270 Fast Food Chains—Students' Meals.
- 550.1275 Firefighters.
- 550.1280 Guests.
- 550.1300 Minimum Wage Law.
- 550.1305 Minimum Wage Law.
- 550.1310 Minimum Wage Law
- 550.1320 Number of Employees.
- 550.1326 Organizations Included in "Public School."
- 550.1330 Outside Entity Selling Meals to Students.
- 550.1340 Private Schools.
- 550.1355 Sales of Beer and Wine at Colleges and Universities.
- 550.1360 Sales of Meals to Corporate Training Centers.
- 550.1365 Sale of Meals to Executives.
- 550.1370 Sales of Meals and Food Products at Schools and Colleges.
- 550.1372 Sales of Meals and Food Products Through Vending Machines to Students.
- 550.1373 Sales of Meals by Independent Contractor.
- 550.1375 Sales by Nonprofit Foundations at Colleges and Universities.
- 550.1380 Specific Charge.
- 550.1400 Specific Charge.
- 550.1420 Specific Charge.
- 550.1435 Student Meals.
- 550.1436 Student Meals.
- 550.1440 Students—Who Are.
- 550.1465 Subsidies to Meal Vendors.
(h) PREPARED FOOD IN CONTAINERS
- 550.1480 Banquets.
- 550.1500 Carts.
- 550.1540 Coffee—Paper Cups.
- 550.1560 Contracts to Furnish.
- 550.1580 Cooking Containers.
- 550.1600 Foil.
- 550.1620 Use of Facilities Furnished by Customer of Retailer.
- 550.1640 Work Benches—Food Consumed at.
(i) NON-FOOD COMPONENTS OF EXEMPT MEALS
- 550.1650 Carbonated Beverage Sold as Part of Exempt Meal.
- 550.1660 Chewing Gum
- 550.1655 Carbonated Beverages Included in a Meal Sold "To Go" for a Single Charge.
- 550.1680 Soft Drinks
- 550.1700 Vitamin Pills