Catering invoice template

Line items caterers actually bill

• Food per guest, by course, with the final count in Qty: "Dinner: family-style, 3 courses", 110 × $72. Per-tray or per-dozen pricing works the same way.
• Staff as hours × rate, with who and how long: "captain, 7 servers, 2 bartenders, 6 h each", 60 staff-hours.
• The service charge on one line, with its base: "20% of food ($9,680.00), mandatory per contract; not a tip". Clients often assume it goes to the servers, so say what it is.
• Corkage and cake cutting when the client brings the wine or the cake.
• Rentals: china, glassware, flatware, linens, tables and chairs.
• Staff who never touch the food (parking, coat check, security) on their own line, because in California that line can be untaxed.
• Sales tax with its rate, place and base, the deposit already paid, and the balance with a due date.

How the example adds up

Why tax is its own line. InvoiceSnap's Tax % field taxes every line, and the example has one line (parking) that California doesn't tax. So the tax is a line of its own, Qty 1 at $1,697.57, its description names the rate, the city and the base, and Tax % stays at 0. If everything on your invoice is taxable, use the Tax % field instead. The prices are the example's, not a benchmark.

California: what is taxable on a catering invoice

Who counts as a caterer. CDTFA: "You are not considered a caterer if you sell food to go or merely deliver food (that is, you do not provide any dishes, flatware, or the like to serve food)." Serve it at the client's venue and you are one.

Food, service and staff. "As a caterer, charges to your customer for the preparation and serving of food and beverages are taxable." "Charges for the serving and preparation of food and beverages—whether performed by you, an employee, or a subcontractor—are taxable." (CDTFA Publication 22, Dining and Beverage Industry, January 2025.) Regulation 1603(i)(3)(A) says the same: "Tax applies to the entire charge made by caterers for serving meals, food, and drinks, inclusive of charges for food, the use of dishes, silverware, glasses, chairs, tables, etc., used in connection with serving meals, and for the labor of serving the meals, whether performed by the caterer, the caterer's employees or subcontractors." That is why the example's $2,880.00 of staff hours is taxed.

Rentals, corkage and the cake. For tableware, linens and tables used to serve the meal, "Therefore, the charges associated with those items are subject to tax, whether they are separately stated or a lump-sum amount (single price) with other catering charges." "Charges for cutting and serving customer-furnished food items, such as wedding cakes, are taxable." "For example, a “corkage fee” for opening and serving customer-furnished wine is taxable." Decor and printed items too: "Separately stated charges for miscellaneous items such as printed programs and menus, floral or balloon decorations, ice sculptures, pads of paper, pens, and flip charts are subject to tax."

What is not taxed. "Provided that they are not participating in the preparation or service of food or beverages, separately stated charges to your customers for parking attendants, security guards, and entertainment are not subject to tax." (CDTFA Tax Guide for Caterers.) The regulation's list also names coat-check clerks. The example's parking attendants are the only untaxed line. Planning fees don't escape: "Charges for planning or coordinating events are taxable if the fees are charged in connection with the furnishing of meals, food, or beverages for the event."

The rate. "The statewide tax rate is 7.25%." (CDTFA rates page), with district taxes on top, and for caterers "you must use the rate in effect where the catering service is performed." CDTFA's table effective October 1, 2026 lists Healdsburg at 9.75% and Santa Rosa at 10%. The wedding was in Healdsburg, so 9.75%, even though the caterer's kitchen is in Santa Rosa.

Service charge or tip? California taxes the mandatory one

"An optional payment designated as a tip, gratuity, or service charge is not subject to tax. A mandatory payment designated as a tip, gratuity, or service charge is included in taxable gross receipts, even if it is subsequently paid by the retailer to employees." And for events: "An amount negotiated between the retailer and the customer in advance of a meal, food, or drinks, or an event that includes a meal, food, or drinks is mandatory." (Regulation 1603(h).) Publication 22 gives the banquet version: "Generally, in the case of banquets, any gratuities that are agreed to in advance are considered required, not voluntary, and as a result are subject to tax."

The regulation also ties this to payroll records: "When a retailer keeps records consistent with reporting amounts as tip wages for Internal Revenue Service (IRS) purposes, such amounts are presumed to be optional and not subject to tax." The example's 20% is in the contract, so it is taxed, and its notes say it is not a tip. Calling a contracted charge a "suggested gratuity" doesn't change that; the regulation lists printed lines such as "Suggested gratuity 15%" among the ones that make an added amount mandatory.

Texas: a mandatory gratuity can be tax-free

The rest is taxed. "A caterer is a seller of prepared food and beverages and must collect sales tax on all charges billed in connection with the sale of taxable meals." (34 TAC §3.293(k).) The rule taxes "separately stated charges for preparing, serving, or delivering taxable items, charges for the room or facility in which the meals and beverages are served, and charges for the cost or expense of items such as reusable tables, chairs, tableware, and tablecloths used by the seller in providing the food service."

The gratuity. The Comptroller's guide: "No tax is due on a mandatory gratuity of 20 percent or less, provided it is separately and clearly labeled “tip” or “gratuity” on the customer’s bill and distributed only to employees who regularly provide the service. Mandatory gratuities exceeding 20 percent are taxable." (Restaurants and the Texas Sales Tax.) Rule §3.337 adds: "Any portion of a reasonable mandatory gratuity charge that is retained by the employer is subject to sales tax." and "If a mandatory gratuity charge exceeds 20% then the entire mandatory gratuity charge is subject to sales tax regardless of how the gratuity is disbursed." Chefs don't count: "The term does not include janitorial help, chefs, cashiers, or dishwashers."

Labels: the two sources differ. The Comptroller's guide says the gratuity must be "clearly labeled “tip” or “gratuity”". Rule §3.337(c)(1)(B) accepts a charge "identified as a tip or gratuity by any reasonable means, including such terms as service fee or service charge". If you rely on the exclusion, labelling the line "Gratuity" satisfies both; that is our suggestion, not the Comptroller's. The rule also requires records showing the gratuities were paid out to the qualifying staff.

What we did not check

• Catering sales tax in any state other than California and Texas.
• Labor-law rules on who gets a service charge, and California's rules on advertising or disclosing mandatory fees.
• When tax is due on a catering deposit; the example taxes the full event price on the final invoice.
• California's restaurant and to-go rules for drop-off catering, alcohol sold by the caterer, and lease rules for rentals without food service (Regulation 1660).
• Health permits, liquor licensing and venue fees.

This is a summary of CDTFA Publication 22, Regulation 1603, CDTFA's caterer guide and rate table, Texas Administrative Code §§3.293 and 3.337 and the Texas Comptroller's restaurant guide as read on October 24, 2026, not legal or tax advice. Check with CDTFA, the Texas Comptroller or your accountant.

FAQ

How do I write a catering invoice?

Start from the signed proposal and the final guest count. Put the count in Qty and the per-guest price in Unit price for each food course, then add staff as hours × rate, then corkage, cake cutting and rentals. Add the service charge as one line with its base in the description ("20% of food ($9,680.00)"). In California most of a catered event is taxable, so add up the taxable lines, put the tax on its own line, and leave out anything that is not taxed (the example's parking attendants). Enter the deposit in the Discount field, set it to Fixed and relabel it "Deposit paid". In InvoiceSnap the totals update as you type and the free preview PDF shows the finished invoice.

Is catering taxable in California?

Yes, nearly all of it. The California Department of Tax and Fee Administration: "As a caterer, charges to your customer for the preparation and serving of food and beverages are taxable." and "Charges for the serving and preparation of food and beverages—whether performed by you, an employee, or a subcontractor—are taxable." Regulation 1603 puts it in one sentence: "Tax applies to the entire charge made by caterers for serving meals, food, and drinks, inclusive of charges for food, the use of dishes, silverware, glasses, chairs, tables, etc., used in connection with serving meals, and for the labor of serving the meals, whether performed by the caterer, the caterer's employees or subcontractors." The main exception is separately stated staff who don't touch the food or drink, such as parking attendants, security guards and entertainment.

Is a catering service charge taxable in California?

Yes, if it is mandatory. CDTFA: "Mandatory “tips” or required service charges, on the other hand, are included in taxable gross receipts." and "Generally, in the case of banquets, any gratuities that are agreed to in advance are considered required, not voluntary, and as a result are subject to tax." Regulation 1603(h) adds that a mandatory payment is taxable "even if it is subsequently paid by the retailer to employees", and that an amount negotiated in advance of an event that includes food or drinks is mandatory. A tip the client adds on their own is not taxed: "An optional payment designated as a tip, gratuity, or service charge is not subject to tax."

Is catering taxable in Texas?

Yes. Texas Administrative Code §3.293(k): "A caterer is a seller of prepared food and beverages and must collect sales tax on all charges billed in connection with the sale of taxable meals." The same rule says the tax covers "separately stated charges for preparing, serving, or delivering taxable items", the room or facility, and reusable tables, chairs, tableware and tablecloths the seller uses to serve. The big difference from California is the mandatory gratuity (next question).

Is a mandatory gratuity taxable in Texas?

Not if it is 20% or less, separately stated, and paid out to the staff who served. The Comptroller's restaurant guide: "No tax is due on a mandatory gratuity of 20 percent or less, provided it is separately and clearly labeled “tip” or “gratuity” on the customer’s bill and distributed only to employees who regularly provide the service. Mandatory gratuities exceeding 20 percent are taxable." Rule §3.337 adds that "Any portion of a reasonable mandatory gratuity charge that is retained by the employer is subject to sales tax." and that qualifying staff do not include chefs: "The term does not include janitorial help, chefs, cashiers, or dishwashers." The example's 20% service charge is kept by the caterer, not paid out to the servers, so it would be taxable in Texas too.

Is catering taxable in Ohio, Pennsylvania, New York, Florida or other states?

We read California's and Texas's rules for this page. People also search for Ohio, Pennsylvania, New York, Florida, New Jersey and Minnesota, and we did not check those states, so look up your state revenue department's guidance for caterers before you set the tax line.

Which sales tax rate does a caterer charge in California?

The rate where the event happens, not where your kitchen is. CDTFA's Publication 22: "you must use the rate in effect where the catering service is performed." The example's caterer is in Santa Rosa (10% in CDTFA's October 1, 2026 table) but the wedding is in the City of Healdsburg, listed at 9.75%, so the invoice uses 9.75%.

Are plate, linen and table rentals taxable on a catering invoice?

In California, yes, when you use them to serve the meal, even if they have their own line. CDTFA: "Therefore, the charges associated with those items are subject to tax, whether they are separately stated or a lump-sum amount (single price) with other catering charges." Disposables too: "Charges for disposable tableware such as paper plates, napkins, plastic utensils, glasses, cups, and placemats are taxable." Renting tableware without serving any food is treated as a lease under Regulation 1660, which we did not go into.

Is a corkage or cake-cutting fee taxable?

In California, yes. CDTFA: "Charges for cutting and serving customer-furnished food items, such as wedding cakes, are taxable." and "For example, a “corkage fee” for opening and serving customer-furnished wine is taxable." The example taxes its $990.00 corkage and $385.00 cake cutting.

Are parking attendants, security or entertainment taxable on a catering invoice?

In California, not if they are on their own line and don't serve food or drink. CDTFA's caterer guide: "Provided that they are not participating in the preparation or service of food or beverages, separately stated charges to your customers for parking attendants, security guards, and entertainment are not subject to tax." Event planning is different: "Charges for planning or coordinating events are taxable if the fees are charged in connection with the furnishing of meals, food, or beverages for the event."

How do I show the deposit on the final catering invoice?

List the whole event at full price, add the tax on the full price, then subtract the deposit on its own line with the date it was paid. In InvoiceSnap, put the deposit in the Discount field, set it to Fixed and rename the label, for example "Deposit paid Apr 6 (contract AAC-0417)". Because the example's tax is a line item and Tax % is 0, the deposit comes off after tax: $19,488.57 − $5,000.00 = $14,488.57. See the deposit invoice template for the deposit invoice itself.

Is drop-off catering taxed the same way?

Not necessarily. CDTFA: "You are not considered a caterer if you sell food to go or merely deliver food (that is, you do not provide any dishes, flatware, or the like to serve food)." Those sales fall under its restaurant and to-go rules instead, which depend on things like whether the food is hot. We did not work through those rules for this page.

Is a private chef a caterer for sales tax?

In California, generally yes. Regulation 1603: "Such a private chef, who prepares and serves meals, food and drinks in the home of his or her customer is a caterer under this regulation." So the same rules apply to the chef's charges for the meal and the service.

Is InvoiceSnap free?

Yes. You can fill in the invoice and download a watermarked preview PDF free with no signup. A clean PDF is $4 one-time for 7 days of unlimited invoices (USDC; card coming soon).

Is my data uploaded?

No. The PDF is generated in your browser; your client and pricing details are not sent to a server.

More invoice templates

Freelance invoice template (fill online → PDF) · Independent contractor invoice template · Hourly invoice template (hours worked) · Consulting invoice template · Invoice with a discount line · Invoice template for international clients · Photography invoice template · Cleaning invoice template · Landscaping & lawn care invoice template · Plumbing invoice template · Electrician invoice template · HVAC invoice template · Roofing invoice template · Painting invoice template · Handyman invoice template · Deposit invoice template · Videographer invoice template · DJ invoice template · Tutoring invoice template · Lawn care invoice template · Late fee invoice template · Auto repair invoice template · Moving invoice template · Trucking invoice template · Web design invoice template · Translation invoice template · Pest control invoice template · Graphic design invoice template · Snow removal invoice template · Pool service invoice template · Pressure washing invoice template · Window cleaning invoice template · Junk removal invoice template · Carpet cleaning invoice template · Dog grooming invoice template · Pet sitting invoice template · InvoiceSnap home