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Q:  As a catering company, I often serve customers out of my local area. Do I charge sales tax based on my location or my customer's location?


The tax rate is determined by the location where the customer receives the food or where the customer makes first use of your services. For example:

§          If you prepare food at your location and deliver it to the customer, the place of sale is the customer's location.

§          If you provide significant services at the customer's location, such as setting up and serving the food, the place of sale is the customer's location.

More information
Restaurant and Retailers of Prepared Food guide
Related questions & answers
I rent items from a local party supply store then I bill my customers for the rented items separately from catering charges. The party supply store will not accept my reseller permit and charges me sales tax. Is this correct?
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