
Mobile Coffee Cart Bookkeeping: Catering Contracts, Event Minimums, and Per-Drink Costing
A $5.50 latte costs $0.95–$1.40 to pour, but event fees, commissary rent, and unpaid setup eat the margin — cost every drink and set a contract minimum.
#sales-tax
Sales tax compliance, nexus rules, filing requirements, and tax automation for businesses

A $5.50 latte costs $0.95–$1.40 to pour, but event fees, commissary rent, and unpaid setup eat the margin — cost every drink and set a contract minimum.

Manifest math for pallet flippers: allocate landed cost per item, stack eBay and Amazon fees before you bid, and reconcile gross IRS 1099-K totals to deposits.

IRS and state auditors start with the gap between your POS Z report and your drawer count. Log paid-outs, deposit intact, book the rest to Cash Over and Short.

Manufacturer coupons stay taxable because the vendor reimburses you; store coupons cut the base. US rules for BOGO, double coupons, and booking each.

Client reimbursements are gross income on Schedule C, and most states tax them even at zero markup — bill and book pass-throughs correctly.

California's 10-cent paper bag charge is excluded from taxable sales, while Washington's 12-cent plastic bag charge is taxable — book each in its own account.

Leaving the cloud for a colo rack turns opex into capex — servers are 5-year MACRS property, but Section 179 or 100% bonus can expense them in year one.

Flipping furniture is a Schedule C business, not a hobby: deduct per-piece COGS and 2026's split IRS mileage rate; expect no 1099-K under $20,000/200 sales.

Split dojo income into six revenue lines — dues, testing, pro shop, privates, camps, parties — and carry prepaid tuition as deferred revenue, not income.

A single return costs 20-65% of the item's value. US sellers cut the loss with tiered fees, exchanges-first policies, and ASC 606 refund accounting.

Chicago's lease transaction tax rose from 11% to 15% in 2026 — Illinois businesses now owe $150 a month in city tax on every $1,000 of SaaS.

Season-pass cash is deferred revenue, not August income — and your maze crew is usually non-farm labor owed US overtime. A six-week bookkeeping playbook.