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Personal chefs are independent persons (not employees) that prepare and serve food in private homes for consumption by household members and their guest. Occasionally, personal chefs prepare meals for social events, such as dinner parties, cocktail parties, engagement parties, weddings, and receptions. Some personal chefs also shop for groceries, purchase beverages, hire service people, rent equipment, and order flowers for events.
Generally, personal chefs who prepare food must collect retail sales tax and pay business and occupation tax under the Retailing classification on their income.
Note: Retail sales tax applies to sales of meals by personal chefs (when the chef provides the ingredients) prepared and frozen or refrigerated for late consumption unless the meals (at the time of freezing or refrigeration) contain raw eggs, fish, meat, or poultry that the Food and Drug Administration recommends be cooked to prevent food borne illness.
For more information please refer to our Special Notices on Personal Chefs (pdf) and Prepared Food Tax Changes (pdf).
