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 550.1712

(j) HOT PREPARED FOOD PRODUCTS

550.1712 Croissants. A fruit or cream filled croissant is a "bakery good" within the meaning of Revenue and Taxation Code section 6359(e). Therefore, sales of such items in a heated condition not in combination with any other item are not subject to tax under Regulation 1603(e)(1). However, a croissant filled with meat and cheese is not a "bakery good" within the meaning of Revenue and Taxation Code section 6359(e). It is more in the nature of a sandwich than a bakery good. Therefore sales of such items in a heated condition not in combination with any other item are taxable sales of hot prepared food products under Regulation 1603(e)(1). 11/14/95.