California § 6363. 6363. (Amended by Stats. 1971, Ch. 1741, Sec. 5.)

California Statutes

§ 6363. — 6363. (Amended by Stats. 1971, Ch. 1741, Sec. 5.)

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 of, and the storage, use, or other consumption in this state of, meals and food products for human consumption furnished or served to the students of a school by public or private schools, school districts, student organizations, parent-teacher associations, and any blind person (as defined in Section 19153 of the Welfare and Institutions Code) operating a restaurant or vending stand in an educational institution under Article 5 (commencing with Section 19625) of Chapter 6 of Part 2 of Division 10 of the Welfare and
						Institutions Code. The term “food products” as used in this section has the meaning ascribed to it in Section 6359.
The exemption provided by this section shall not apply when the meal

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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, meals and food products for human consumption furnished or served to the students of a school by public or private schools, school districts, student organizations, parent-teacher associations, and any blind person (as defined in Section 19153 of the Welfare and Institutions Code) operating a restaurant or vending stand in an educational institution under Article 5 (commencing with Section 19625) of Chapter 6 of Part 2 of Division 10 of the Welfare and
Institutions Code. The term “food products” as used in this section has the meaning ascribed to it in Section 6359.
The exemption provided by this section shall not apply when the meals or food products are sold for consumption within a place, the entrance to which is subject to an admission charge, except for national and state parks and monuments.

California § 6363. (6363. (Amended by Stats. 1971, Ch. 1741, Sec. 5.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.