California Department of Tax and Fee Administration

Are you in the Restaurant Industry? Three tips to help your small business:

Dine-in or to-go? Combination packages, discounts, online ordering services, or tips? Know what’s taxable!
What’s the 80/80 Rule, and how does it apply?
Keep accurate records to help document your sales.

Learn more in our Industry Guide for Restaurant Owners: https://www.cdtfa.ca.gov/industry/restaurant-owners/

CDTFA offers rewarding roles with excellent benefits. Join : https://www.cdtfa.ca.gov/jobs/

If you have questions about the application process and would like to speak to our recruitment team, visit: [email protected]/" rel="ugc" target="_blank">https://outlook.office365.com/book/[email protected]/

Open Positions:
https://calcareers.ca.gov/CalHrPublic/Jobs/JobPosting.aspx?JobControlId=519403
Business Taxes Representative—FFD 6/9/2026
Under the close supervision of the Business Taxes Administrator (BTA), I, the Business Taxes Representative (BTR), perform tax compliance work which may include assisting license inspections, administrative seizures of cigarette and to***co products, and cannabis products, and gaining compliance of unlicensed businesses. The BTR also prepares appropriate inspection documents and may contribute to seizure reports, may conduct field observations, assist in identifying interrelated fraud schemes, and perform other related duties to ensure compliance with tax laws, including the licensing and reporting requirements.

https://calcareers.ca.gov/CalHrPublic/Jobs/JobPosting.aspx?JobControlId=519181
Business Taxes Representative—FFD 6/8/2026
Under the close supervision of a Business Taxes Administrator I, the Business Taxes Representative will learn and perform all aspects of compliance. The Business Taxes Representative conducts reviews and research necessary to resolve issues on tax returns, schedules, and reports; interprets and applies tax law, regulations, and annotations to ensure taxpayer compliance. The actions taken are to be performed in accordance with current tax laws, regulations, policies and procedures.

CA’s cannabis tax revenue reported from the 1st quarter of 2026 is nearly $248 million, including $143.6 million in cannabis excise tax and $104.3 million in sales tax revenue. More info: https://cdtfa.ca.gov/news/26-04.htm

Need to print your seller’s permit to display at your business? Watch our step-by-step tutorial: https://www.youtube.com/watch?v=tTuW7dl3U7A

Question: A couple decides to work as bartenders at weddings and parties. They will not supply any alcohol or other ingredients for the drinks. Would this be considered a nontaxable service, or would they need a seller’s permit?

Answer: Persons who serve meals, food, or drinks on the premises of a customer, or on-premises supplied by the customer, are considered “caterers” and, therefore, required to hold a seller’s permit, regardless of whether the customer supplies the food or drinks (Regulation 1603, Taxable sales of food products). As a caterer, their charges for serving the beverages supplied by their customer are taxable. For additional information, see our https://cdtfa.ca.gov/industry/caterers/

Tax tips are a source of basic information that complements our many online publications and guides and are not a substitute for any applicable laws and regulations. If you have tax questions about your business, please contact us.