Were edible, candy-coated cake decorations called silver balls taxable?
Apply this to your situation
This page answers the general question as of 1982. Ask about yours and see what current California tax law says, with citations.
Plain-English summary
The Board described the “silver balls” as edible, candy-coated cake decorations.
Because they were edible and sold for human consumption, the memorandum classified them as food products under section 6359.
Their sales were nontaxable. The short memorandum was then designated for annotation.
Common questions
Did the metallic appearance make the decorations nonfood?
No. The source expressly says the candy-coated silver balls were edible.
What use did the exemption cover?
Sales of the items for human consumption.
Did the memorandum discuss nonedible decorative balls?
No. Its conclusion was limited to the edible candy-coated items described.
Citations and references
- California Revenue and Taxation Code section 6359
- Robert Nunes's June 8, 1982 memorandum requesting the cake-decoration treatment — request described; memorandum not reproduced in the official PDF
- Candy-coated cake decorations called “silver balls” — edibility and human-consumption use stated; underlying formula, ingredients, coating records, labels, samples, tests, product literature, invoices, and sales records not reproduced in the official PDF
- Internal request that Donald J. Hennessy annotate the memorandum — request stated in the official PDF
- Possible later product review, sale, audit, assessment, refund claim, appeal, or agency action after the memorandum — no follow-up or transaction outcome supplied in the official PDF
Source
- Annotated Legal Opinions collection: https://cdtfa.ca.gov/taxes-and-fees/annotations-menu.htm
- Annotation page: https://cdtfa.ca.gov/lawguides/vol2/suta/245-0000-all.html
- Original supporting opinion: https://cdtfa.ca.gov/lawguides/annotations/245-0190.pdf
Original ruling text
State of California
Board of Equalization
Memorandum
To:
Mr. Robert Nunes
From:
Gary J. Jugum
Subject:
Cake Decorations
245.0190
Date:
June 9, 1982
This is in response to your memorandum of June 8, 1982. Candy-coated cake decorations
called "silver balls" are edible and qualify as "food products" under Revenue and Taxation Code
Section 6359. Sales of these items for human consumption are nontaxable.
We will annotate this memorandum in accordance with your request.
cc:
Mr. Donald F. Brady
Mr. Donald J. Hennessy -Please annotate.
Ms. Mary C. Armstrong
What does the law say today, for your facts?
This ruling is from 1982. Ezel checks current California tax law against your situation and cites the authority it relies on.
Opens in Ezel Pro.
- Checks the law as it stands today, not only this page
- Cites every source it relies on, so you can verify it
- Chat, drafting and research in one workspace