CA
cdtfa.ca.gov › lawguides › vol1 › sutr › sales-and-use-tax-regulations-art8-all.html
Sales and Use Tax Regulations - Article 8
California Constitution, Article XIII, Section 34. (a) In General. Tax does not apply to sales of food products for human consumption except as provided in Regulations 1503, 1574, and 1603.
TaxJar
taxjar.com › resources › blog › food › is food taxable in california?
Is food taxable in California? - TaxJar
July 17, 2025 - An exception, however, is “hot prepared food products,” which are taxable at California’s 7.25% state sales tax rate plus the local district tax rate (see rates here), whether they’re sold to-go or for consumption on the store premises.
Videos
12:58
California Cottage Food Homebased food business [ SALES TAX, INCOME ...
06:30
How to File a Sales and Use Tax Return with One Selling Location ...
02:02
Does California Have Tax on Food? - CountyOffice.org - YouTube
02:42
How to Calculate California Restaurant Tax - YouTube
TaxCloud
taxcloud.com › home › all states › california
Sales Tax in California (CA) 2025: Rates, Nexus, Regulations
September 6, 2025 - Check out the California Department ... find rates in specific localities. The California food tax is a sales tax exemption on most food and grocery items purchases....
California: no tax on groceries! How did I not know this?!
Just go to the bank. They will exchange a roll of quarter for $10 More on reddit.com
30
1
December 6, 2024Sales Tax Percentage Based on location of restaurant or where food is sold?
CA requires mobile food vendors to remit sales tax at rate applicable to the location were the sales are made. There is actually no requirement that they explicitly charge it though. In other words, they should have been charging the local rate. Some food truck (and similar) price their items with sales tax included. But they would still need to remit tax to CDTFA at the local rate. Effectively changing the actual sale price of the food based on the location. If it's a line on the receipt, they have to charge the correct percentage. If it's included, they can take advantage of lower tax locales to make a couple percent more. https://www.cdtfa.ca.gov/formspubs/pub287.pdf More on reddit.com
4
0
November 24, 2023What is the sales tax rate at a SF restaurant? It showed up as "Sales Tax (10.8675%)" tonight..
Sales tax is 8.625% (I have a bar in SoMa). There might be an extra tax if you’re dining in hotels… maybe. Otherwise, look up the address here - that’s what should be listed on the tax line. For example, here is the tax breakdown at my bar (copy/paste from a receipt): Subtotal: $20.00 California State Tax (6%): $1.20 San Francisco County Tax (0.25%): $0.05 San Francisco County District Tax Sp (1.375%): $0.28 San Francisco Co Local Tax SI (1%): $0.20 Total: $21.73 Those taxes are automatically calculated based on what we ring in the POS, based on our business type, product type, and address. More on reddit.com
40
46
April 1, 2024Full to-go restaurant, sales tax question.
No one is exempt from paying sales tax More on reddit.com
39
12
September 14, 2024CA
cdtfa.ca.gov › taxes-and-fees › rates.aspx
California City and County Sales and Use Tax Rates - Cities, Counties and Tax Rates - California Department of Tax and Fee Administration
These rates may be outdated. For a list of your current and historical rates, go to the California City & County Sales & Use Tax Rates webpage.
Hands Off Sales Tax
handsoffsalestax.com › california-sales-tax-food
Is Food Taxable in California? A Look at Grocery and Prepared Food
May 2, 2025 - The “80/80 Rule” further stipulates that if more than 80% of a seller’s gross receipts are from food sales and over 80% of those sales are taxable, then all food sales, including cold to-go items, are taxable unless separately accounted for. Sales of carbonated beverages, including sodas and sparkling waters, are taxable in California.
Reddit
reddit.com › r/tax › california: no tax on groceries! how did i not know this?!
r/tax on Reddit: California: no tax on groceries! How did I not know this?!
December 6, 2024 -
I've had 90% of my groceries delivered since the pandemic. I've just recently made a 180 and shop in-person, with cash. I remember when "cash is King" was a common phrase, so I get a little tingle of nostalgia with cash. Plus, I really need quarters for laundry LOL
Today I was out hunting for quarters. I went to several stores to buy something close to a round dollar amount, thus maximizing my change to at minimum 75 cents, usually in quarters.
It didn't work! They charged the display price, exactly!
I had never noticed this because I don't usually go to buy single grocery items, and in deliveries the tax issues is completely obscured with all the fees and tips etc.
Here is a California government site explaining this code: https://www.cdtfa.ca.gov/lawguides/vol1/sutr/sales-and-use-tax-regulations-art8-all.html
CA
taxes.ca.gov › sales-and-use-tax › whats-taxable
What Is Taxable? - California Tax Service Center - CA.gov
Retail sales of tangible items in California are generally subject to sales tax. Examples include furniture, giftware, toys, antiques and clothing. Some labor services and associated costs are subject to sales tax if they are involved in the creation or manufacturing of new tangible personal property. Some items are exempt from sales and use tax, including: Sales of certain food products for human consumption
Rasiusa
rasiusa.com › home › how to calculate california restaurant tax
How to Calculate California Restaurant Tax | RASI
May 8, 2023 - An added complication to the above is the 80/80 rule. If 80% or more of your sales are food, and 80% or more of the food sales are taxable, then you owe California food tax (aka sales tax) on 100% of sales.
Kintsugi
trykintsugi.com › blog › non-taxable-food-items-in-california
Non-Taxable Food Items in California 2025 Guide | Kintsugi
However, exceptions include prepared foods, carbonated beverages, and alcohol, which remain subject to California’s state sales tax rate of 7.25%, along with additional local rates ranging from 0.1% to 1%. For example, a business in Los Angeles ...
Ohio Sales Tax Guide
salestaxhelper.com › resources › blog › 2021 › march › california-sales-tax-basics-for-restaurants-bars
California Sales Tax Basics for Restaurants & Bars
March 1, 2021 - The 80/80 rule makes it easier ... Basically, if your sales are 80% food and 80% of the food you sell is taxable, 100% of your sales are deemed taxable unless you separately account for nontaxable sales....
Address 3415 South Sepulveda Blvd., Suite 1100, 90034, Los Angeles
CA
cdtfa.ca.gov › formspubs › pub22.pdf pdf
Dining and Beverage Industry
... In this example, all charges to the customer are subject to tax. Please note: Even though this and other examples show tax calculated at a rate of 8.25 percent, you must use the rate · in effect where the catering service is performed. See California City & County Sales & Use Tax Rates ...
CA
cdtfa.ca.gov › industry › restaurant-owners › industry-topics.htm
Industry Topics - Tax Guide for Restaurant Owners
In California, all sales are taxable unless the law provides a specific exemption. In most cases, taxable sales are of tangible personal property, which the law defines as an item that can be seen, weighed, measured, felt, or touched. For the restaurant industry, most taxable sales are going ...
Numeral
numeral.com › blog › california-sales-tax-guide
California Sales Tax Guide 2024: Compliance, Rates, and Regulations for Businesses
California does not have a general sales tax on food and beverages.
Quora
quora.com › In-California-if-you-buy-food-in-a-restaurant-you-pay-sales-tax-to-eat-it-there-but-take-out-food-is-not-taxed-Why-is-fast-food-bought-at-the-drive-thru-window-taxed-when-it-is-take-out-as-well
In California, if you buy food in a restaurant, you pay sales tax to eat it there, but take-out food is not taxed. Why is fast food bought at the drive-thru window taxed, when it is take-out as well? - Quora
Answer (1 of 11): California's master list of what's taxable and what is not is here: Sales and Use Taxes: Exemptions and Exclusion. It looks like California taxes most sales of tangible goods, like other states, but attempts to make a fairness exception for some necessities of life: food stapl...
KPI Accounting
kpiaccounting.com › home › a guide to california restaurant tax
A Guide To California Restaurant Tax - KPI Accounting
December 3, 2023 - Now, if $70,000 of these food sales are from items that are taxable (like hot food), this means 82% ($70,000 of $85,000) of your food sales are taxable. Since both these figures surpass the 80% threshold of the 80/80 rule, all $100,000 of your ...
Wikipedia
en.wikipedia.org › wiki › Taxation_in_California
Taxation in California - Wikipedia
November 4, 2025 - Ready-to-eat hot foods, whether sold by supermarkets or other vendors, are taxed. Restaurant bills are taxed. As an exception, hot beverages and bakery items are tax-exempt if and only if they are for take-out and are not sold with any other ...
CA
cdtfa.ca.gov › taxes-and-fees › use-tax › personal-use.htm
California Use Tax For Personal Use
Generally, if the item would have been taxable if purchased from a California retailer, it is subject to use tax. For example, purchases of clothing, appliances, toys, books, furniture, or CDs would be subject to use tax. Purchases not subject to use tax include food for human consumption such ...
CA
cdtfa.ca.gov › lawguides › vol1 › sutl › 6359.html
Sales And Use Tax Law - Section 6359
Subsidies to Cafeteria Operators.—Subsidies paid by employers to operators of employee cafeterias are not includable within the operators' gross receipts and not subject to tax. Szabo Food Service, Inc. of California v.
Avalara
avalara.com › all state rates › california sales tax rates
2025 California Sales Tax Calculator & Rates - Avalara
Get immediate access to our sales tax calculator. AvaTax offers street-level precision at the point of sale, eliminating the need to look up rates or maintain a database. Rate updates are pushed to your system automatically, based on the latest jurisdiction rules and regulations. ... Note: There can be variations within city and county lines. For more accurate rates, use the sales tax calculator.
Santee City Government
emd.saccounty.gov › EH › FoodProtect-RetailFood › Documents › BOE 5-15.pdf pdf
Welcome to the FOOD INDUSTRY SEMINAR
The entire charge for a · combination sale that includes · a hot prepared food or hot · beverage is taxable. TAXABLE · Combination Packages · Sold “To Go” · Combo Package #3 · A cold turkey sandwich · and a can of soda · ONLY the selling portion of ·