Tax Guide for Restaurant Owners
Resources
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Need to know more? Follow the links below for more information about the topics covered in this guide, as well as other helpful information:
Top Three Resources
- Publication 22, Dining and Beverage Industry
- Publication 115, Tips, Gratuities, and Service Charges
- Regulation 1603, Taxable Sales of Food Products
Other Industry Specific Resources
Publications
- Publication 73, Your California Seller's Permit
- Publication 103, Sales for Resale
- Publication 113, Coupons, Discounts and Rebates
Tax Guide
Special Notices and Articles
- December 2023 Tax Information Bulletin: Restaurants That Contract with Delivery Network Companies May Still Be Responsible to Report Tax on Sales of Meals
Regulations, Annotations, and Manuals
- Regulation 1602, Food Products
- Sales and Use Tax Annotations 550.0000, Taxable Sales of Food Products
- Audit Manual Chapter 8, Bars and Restaurants
Other Helpful Resources
- Contact Us—Reach out to us by phone, email, or in person with your questions and concerns.
- 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 our 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's License, eWaste account, or Underground Storage Tank Maintenance Fee account.
- CDTFA Offices—A comprehensive listing of all our local 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.
- Internal Revenue Services (IRS) Guides—An IRS guide that provides insight for cash businesses.