“Hot prepared
food products” means those products, items, or components which have been prepared for sale in a heated condition
and which are sold at any temperature which is higher than the air temperature of the room or place where they are
sold. The mere heating of a food product constitutes preparation of a hot prepared food product, e.g., grilling a
sandwich, dipping a sandwich bun in hot gravy, using infra-red lights, steam tables, etc. If the sale is intended to be of
a hot food product, such sale is of a hot food product regardless of cooling which incidentally occurs. For example,
the sale of a toasted sandwich intended to be in a heated condition when sold, such as a fried ham sandwich on
toast, is a sale of a hot prepared food product even though it may have cooled due to delay. On the other hand, the
sale of a toasted sandwich which is not intended to be in a heated condition when sold, such as a cold tuna sandwich
on toast, is not a sale of a hot prepared food product. When a single price has been established for a combination of
hot and cold food items, such as a meal or dinner which includes cold components or side items, tax applies to the
entire established price regardless of itemization on the sales check. The inclusion of any hot food product in an
otherwise cold combination of food products sold for a single established price, results in the tax applying to the entire
established price, e.g., hot coffee served with a meal consisting of cold food products, when the coffee is included in
the established price of the meal.
Good golly, I am so glad I don't have to program anything like that in my shopping cart...
http://www.boe.ca.gov/pdf/reg1603.pdf
“Hot prepared food products” means those products, items, or components which have been prepared for sale in a heated condition and which are sold at any temperature which is higher than the air temperature of the room or place where they are sold. The mere heating of a food product constitutes preparation of a hot prepared food product, e.g., grilling a sandwich, dipping a sandwich bun in hot gravy, using infra-red lights, steam tables, etc. If the sale is intended to be of a hot food product, such sale is of a hot food product regardless of cooling which incidentally occurs. For example, the sale of a toasted sandwich intended to be in a heated condition when sold, such as a fried ham sandwich on toast, is a sale of a hot prepared food product even though it may have cooled due to delay. On the other hand, the sale of a toasted sandwich which is not intended to be in a heated condition when sold, such as a cold tuna sandwich on toast, is not a sale of a hot prepared food product. When a single price has been established for a combination of hot and cold food items, such as a meal or dinner which includes cold components or side items, tax applies to the entire established price regardless of itemization on the sales check. The inclusion of any hot food product in an otherwise cold combination of food products sold for a single established price, results in the tax applying to the entire established price, e.g., hot coffee served with a meal consisting of cold food products, when the coffee is included in the established price of the meal.
Good golly, I am so glad I don't have to program anything like that in my shopping cart...