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Business Taxes Law Guide—Revision 2024
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