California CDTFA Issues Sales and Use Tax Guide for Caterers

The California Department of Tax and Fee Administration (CDTFA) Dec. 1 issued a sales and use tax guide for caterers. Charges that caterers make for the preparation and serving of food and drinks are taxable. Caterers must register with the CDTFA for a seller’s permit if they sell hot prepared food or soda, even temporarily. The guide includes: 1) key resources related to registration, filing returns, account maintenance, and other important information that caterers may need; 2) information on taxable charges for tables, tableware, linens, labor, dance floor and stage equipment, menus, programs, and other miscellaneous property, meals and other ...