Laws, Regulations and Annotations
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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
Annotation 550.1775
(j) Hot Prepared Food Products
550.1775 Pasties. A pasty is not a "bakery good" within the meaning of Revenue and Taxation Code section 6359(e). It is actually an entire meal, compacted into a form more convenient than the ingredients would be if sold as a conventional meal on a plate or cardboard tray. Therefore, sales of pasties in a heated condition constitute taxable sales of hot prepared food products under Regulation 1603(e)(1). 11/14/95.