California sales tax generally applies to all sales of hot prepared food, while sales of cold prepared food are generally exempt. Hot coffee is considered a hot prepared food, yet it’s exempt when sold separately unless taxable under the 80-80 rule (see below) or under California Board of Equalization (BOE) Regulation 1574.
The taxability of coffee can depend on the percentage of taxable food sales made by the seller, and if the coffee’s sold separately or as part of a combination. In fact, even the sweetness of coffee can affect taxability.
When hot is cold. California sales tax generally applies to all sales of hot prepared food, while sales of cold prepared food are generally exempt. Hot coffee is considered a hot prepared food, yet it’s exempt when sold separately unless taxable under the 80-80 rule (see below) or under California Board of Equalization (BOE) Regulation 1574.
In fact, sales of all hot beverages are taxable in these venues, as are sales of nonalcoholic beverages. However, cold coffee that’s bottled and flavored is exempt.
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