Were employers' meal sales to Mexican nationals in the bracero program treated differently from meal sales to other employees?

Plain-English summary

A correspondent asked whether the amendment of section 6363 made tax apply to meals sold by employers to Mexican nationals brought in under the bracero program.

Tax counsel said those employer meal sales received no special treatment. Tax applied to the same extent and in the same manner as meal sales by any other employer, as described in Ruling 53(g).

The annotation metadata separately says tax did not apply to food employees would prepare themselves. That statement does not appear in the complete supporting letter, which discusses only sales of meals. This page therefore does not present the self-prepared-food point as a holding of the letter.

Common questions

Did the letter create a special rule for bracero workers?

No. It applied the ordinary employer-meal treatment.

Did the supporting letter decide the treatment of raw food employees would prepare?

No. Although the annotation metadata mentions that issue, the published letter does not discuss it.

Citations and references

• California Revenue and Taxation Code section 6363 (as cited after amendment)
• Sales and use tax Ruling 53(g) (cited)

Source

• Annotated Legal Opinions collection: https://cdtfa.ca.gov/taxes-and-fees/annotations-menu.htm
• Annotation page: https://cdtfa.ca.gov/lawguides/vol2/suta/550-0000-all.html
• Original supporting opinion: https://cdtfa.ca.gov/lawguides/annotations/550-1260.pdf

Original ruling text

550.1260

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION
October 23, 1963
Attention: REDACTED TEXT
Gentlemen:
In your letter of October 18, 1963, you ask whether the amendment to section 6363 of the Revenue and Taxation Code will result in the application of tax to sales of meals by employers of Mexican Nationals brought in under the bracero program. The application of tax to sales of meals by employers in explained in ruling 53, paragraph (g). The tax applies to the sales of meals by employers of Mexican Nationals to the same extent and in the same manner as the sales of meals by any other employer. Very truly yours, John H. Murray Associate Tax Counsel JHM:fb cc:

Pasadena – Subdistrict Administrator