California Issues Sales Tax Guidance for Cooking Classes: Instruction vs. Meal Charges Clarified

• Sales tax on cooking classes in California depends on whether the main purpose is instruction or providing food.
• Lump sum charges for instructional classes (where food is incidental) are generally non-taxable.
• If students are charged separately for instruction and meals, only the meal portion is taxable.
• Events focused on food (like chef demonstrations or restaurant events) are fully taxable.
• Additional items like pre-prepared foods, alcohol, beverages, corkage fees, and cookbooks are generally taxable.

Source: salestaxinstitute.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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