California Statutes
§ 6358. — 6358. (Amended by Stats. 1999, Ch. 289, Sec. 1.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 1. PART 1. SALES AND USE TAXES·Ch. 4. CHAPTER 4. Exemptions·Art. 1. ARTICLE 1. General Exemptions
There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of:
(a)Any form of animal life the products of which ordinarily constitute food for human consumption.
(b)Feed for any form of animal life the products of which ordinarily constitute food for human consumption or are to be sold in the regular
course of business.
(c)Seeds and plants the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business.
(d)Fertilizer to be applied to land the products of which are to be used as food for human consumption or are to be sold in the regular course of business.
(e)On or after January 1, 1997, drugs or medicines, including
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California § 6358. (6358. (Amended by Stats. 1999, Ch. 289, Sec. 1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1999, Ch. 289, Sec. 1. Effective September 1, 1999. Operative January 1, 2000, by Sec. 3 of Ch. 289.