| Nutrition Services Division |
|
| To: All National School Lunch Program Sponsors |
Number: 97-113 |
| Attention: Food Service Directors |
Date: May 1997 |
| From: School Nutrition Programs | |
| Subject: Soda Tax |
|
This is to reiterate Board of Equalization regulations regarding soda tax. Sodas sold on school campuses are taxable. The only time sodas are exempt from tax is when they are sold as part of a meal for a single established price at a time set aside for meals. The Board of Equalization audits soda vendors and the entities to which they sell sodas.
If you have any tax-related questions, please call your local Board of Equalization office.
