California CDTFA Releases Publication on Dining, Beverage Industry

The California Department of Tax and Fee Administration (CDTFA) released a publication regarding sales and use tax rules for the dining and beverage industry. The publication covers the taxability of food and beverage sales, including details on when sales are taxable based on factors like whether items are sold for consumption on-premises or to-go, and whether the seller meets the “80-80 rule” criteria. It provides extensive guidance on taxable and nontaxable sales for restaurants, bars, hotels, caterers, and venues that charge admission. [Cal. Dep’t of Tax & Fee Admin., Publ’n No. 22, 01/01/25]

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