Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603
550.0860 Services—Charges for. Charges for bartenders, waitresses and cooks, hired by a caterer to cater a meal, are includable in the measure of the tax, even though these personnel were determined by the Employment Development Department to be independent contractors rather than employees. Their status as independent employees is not sufficient to exempt charges the caterer makes for their services in connection with the serving of meals. Tax applies to the entire charges made by caterers for serving meals: As long as the caterer's customers are billed for the labor, they are a part of the caterer's gross receipts. 10/17/66.