All potentially hazardous food must be held at a temperature of 135° F or higher. Equipment Name. New. Used.Various exceptions are available to small business taxpayers to help them avoid some of the Internal Revenue Code's more burdensome and complex requirements. Receiving individual portions of time-temperature controlled for safety foods and serving immediately;. 12. The Occupational Safety and Health Administration (OSHA) has no official rules or limits on temperature regulation in the workplace. Pesticides include any material that repels, controls, limits, or eliminates a pest.