§ 6376.5. — 6376.5. (Added by Stats. 1980, Ch. 645, Sec. 1.)

California § 6376.5.

• Jurisdiction: 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

Text

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 to and consumed by persons 62 years of age or older residing in a condominium and who own equal shares in a common kitchen facility; provided, that the meals and food products are served to such persons on a regular basis.

Legislative History

Added by Stats. 1980, Ch. 645, Sec. 1. Effective July 20, 1980. Operative January 1, 1981, by Sec. 4 of Ch. 645.