Were nuts kept hot in enclosed display cases by ordinary light bulbs taxable hot food?

Plain-English summary

A retailer sold nuts from enclosed, lighted display cases. Ordinary light bulbs heated the nuts while they were displayed.

The Board memorandum classified the resulting hot nuts as a hot food product and said the sales were taxable. The source does not identify a statute or regulation or provide additional facts about packaging, temperature, or how customers consumed the nuts.

Common questions

Did ordinary display lighting count when it also heated the food?

Yes. The memorandum treated the nuts heated by the light bulbs as hot food.

Did the source discuss cold nuts or unheated display cases?

No. Its conclusion was limited to the described hot nuts in enclosed, lighted cases.

Citations and references

• The complete supporting memorandum cites no statute, regulation, or case.

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/550-1770.pdf

Original ruling text

State of California

Board of Equalization

550.1770
Memorandum
To:

Mr. Robert Nunes

From:

Glenn L. Rigby

Subject:

Hot Nuts

Date:

August 28, 1972

This will confirm the understanding we reached after reviewing the operations of REDACTED
TEXT concerning their sales of nuts from enclosed, lighted display cases.
It is our opinion that the sale of hot nuts which are sold from enclosed display cases and that are
heated through the use of ordinary light globes constitute a hot food product and is therefore subject
to tax.
I will make a CLD regarding the foregoing conclusions as you suggested.
CLR:lb
cc:

Mr. T. P. Putnam
Mr. Donald J. Hennessy