A person engaged in the business of serving meals, food, and drinks on the premises of the customers.
Sales tax applies to all sales of hot prepared food products.
Any heating of a food product constitutes preparation of a hot prepared food product. Only the off-campus caterers on this page have been approved for use at UCSC events. Tax applies to the entire charge made by caterers for serving meals, food, and drinks, whether or not served by the caterer. Tax applies for labor whether performed by the caterer, the caterer's employees, or subcontractors. Tax applies for charge for the use of dishes, silverware, glasses, chairs, tables, etc., used in connection with serving meals.