California Revenue and Taxation Code

§ 6359

RTC § 6359 Effective Jan 1, 2022Div. 2 · Part 1 · Ch. 4 · Art. 1

Statute text

(a)There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, food products for human consumption.

(b)For the purposes of this section, “food products” includes all of the following:

(1)Cereals and cereal products, oleomargarine, meat and meat products, fish and fish products, eggs and egg products, vegetables and vegetable products, fruit and fruit products, spices and salt, sugar and sugar products, candy, gum, confectionery, coffee and coffee substitutes, tea, and cocoa and cocoa products.

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Legislative history

Amended by Stats. 2021, Ch. 432, Sec. 12. (SB 824) Effective January 1, 2022. Note: This section was amended on Nov. 3, 1992, by initiative Prop. 163.