From this excellent article: <a href="http://www.sfweekly.com/2012-04-04/news/taxes-food-beverages-california-board-of-equalization-revenue-class/" rel="nofollow">http://www.sfweekly.com/2012-04-04/news/taxes-food-beverages...</a><p>(I didn't link to the article directly in the submission because the flowchart was the most interesting part to me, but it's buried two clicks deep from the article itself)