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. A single price for the combination of hot and cold food items is established if listed on a menu, wall sign, or is otherwise advertised. When a single price has been established for a combination of hot and cold food items, tax applies to the entire amount regardless of itemization on the sales check. Mandatory or required tips are taxable. Tips are not taxable if customers pay them on a voluntary basis.