Tax Guide for Caterers
Resources
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
Other Industry-Specific Resources
Publications
- Publication 46, Leasing Tangible Personal Property
- Publication 73, Your California Seller's Permit
- Publication 113, Coupons, Discounts, and Rebates
- Publication 115, Tips, Gratuities, and Service Charges
- Publication 287, Mobile Food Vendors Tax Guide
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 Products
- 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, 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.