A food caterer’s sales of prepared food to a Long Island homeowner’s association that operated a restaurant have been held to not qualify as nontaxable sales for resale for New York sales tax purposes. Matter of Whitson’s Food Service Corp.,DTA No. 824629 (N.Y.S. Div. of Tax App., Feb. 27, 2014). A New York State Administrative Law Judge held that the sale for resale exclusion is not available to a food caterer’s sales of prepared food, where the caterer also furnishes serving assistance after the food is delivered, and therefore the caterer was required to collect and remit sales tax on its catering charges. The fact that the homeowner’s association may have itself charged sales tax on its sales of the prepared food did not absolve the caterer from the caterer’s own sales tax responsibilities.