Was a bakery's or restaurant's charge for cooking a customer's turkey, ham, or similar food taxable under the rules effective January 1, 1972?

Plain-English summary

Board staff considered bakeries and restaurants that charged customers to cook turkeys, hams, and similar food the customers had purchased elsewhere.

The memorandum concluded that, effective January 1, 1972, the cooking charge was taxable under Revenue and Taxation Code sections 6359(e) and 6006(b). The source does not separately describe the delivery temperature, actual customer contract, or tax measure beyond the cooking charge.

Common questions

Did the seller need to provide the turkey or ham?

No. The source addressed food that customers purchased elsewhere and brought in for cooking.

When did the stated treatment begin?

January 1, 1972.

Citations and references

• California Revenue and Taxation Code sections 6006(b) and 6359(e) (as 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/550-1710.pdf

Original ruling text

State of California

Board of Equalization

550.1710

Memorandum
To:

Pasadena – REDACTED TEXT

From:

Donald J. Hennessy

Subject:

Hot Prepared Food Products

Date:

December 30, 1971

This is to confirm our telephone conversation of December 23, 1971, regarding bakeries and
restaurants which make a charge for cooking turkeys, hams, etc., purchased elsewhere.
We have concluded that effective January 1, 1972, the charge for such cooking will be taxable
under Sections 6359(e) and 6006(b).
DJH:lb