Resources for Caterers
Need to know more? Follow the links below for more information about the topics covered in this guide, as well as other information you might find helpful:
Top Resources
- Publication 22, Tax Tips for the Dining and Beverage Industry
- Regulation 1603, Taxable Sales of Food Products
Other Industry-Specific Resources
Publications
- Publication 73, Your California Seller's Permit
- Publication 113, Coupons, Discounts, and Rebates
- Publication 115, Tips, Gratuities, and Service Charges
Sales and Use Tax Law and Manuals
- Regulation 1602, Food Products
- Regulation 1699, Permits
- Sales and Use Tax Annotations 550.0000, Taxable Sales of Food
- Audit Manual Chapter 8, Bars and Restaurants
Other Helpful Resources
- Sign Up for CDTFA Updates – Subscribe to our email lists and receive the latest news, newsletters, tax and fee updates, public meeting agendas, and other announcements.
- Videos and How-To Guides – These resources will help you avoid common mistakes, file your tax returns online, and more.
- City and County Tax Rates – A listing of current and historical tax rates.
- Special Notices – CDTFA special notices are issued whenever there is a change in law, tax rates, or CDTFA procedures.
- CDTFA Online Services – Learn about the online services CDTFA offers.
- Verify a Permit or License – You can use this application to verify a seller's permit, Cigarette and Tobacco product retailer license, eWaste account, or Underground Storage Tank Maintenance Fee Account.
- CDTFA Field Offices – A comprehensive listing of all CDTFA field offices and contact information.
- Get It In Writing! – The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing.
- Taxpayers' Rights Advocate (TRA) – The TRA Office helps taxpayers when they are unable to resolve a matter through normal channels, when they want information regarding procedures relating to a particular set of circumstances, or when there are apparent rights violations.
- Contact Us – A listing of CDTFA contacts for your questions and concerns.
- Local and District Tax Guide for Retailers – A tax guide for retailers to learn more about how to properly collect, report, and pay local and district taxes.