We went to Gilroy Gardens last week, and I want to know why they charge sales tax on candy. Because, in a store (outside of Gilroy Gardens) they don’t charge. After I came home I called (Gilroy Gardens) and they said they can charge (sales tax) because they are an amusement park.
 Red Phone:
Red Phone is on your side, good caller, after all, no one wants to pay sales tax when they don’t have to. Unfortunately, you have to. Red Phone is riled to report that Sacramento wants its cut! Red Phone did research on the WWW and found these troubling facts.
In the California Sales and Use Tax Law, Section 6359 (d)(4), we find that food sale is exempt from sales tax except in this case where it is both sold for consumption and there is an admission charged.
Also, retailers are required to obtain a seller’s permit and to report and pay sales tax to the CA Board of Equalization. So, good caller, Gilroy Gardens is required by state law to charge sales tax on candy. Red Phone trusts that you and your family did enjoy your visit to Gilroy Gardens in spite of this taxing situation!