Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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T

550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603

Annotation 550.0809

(e) CATERERS

550.0809 Cake Cutting Services. Cutting and serving a customer-furnished wedding cake by a country club constitutes a sale, and such charges are considered taxable gross receipts. Sections 6006(d) and 6012 of the Revenue and Taxation Code. 9/14/93.