California § 7284.10. (Amended (as added by Stats. 2018, Ch. 88, Sec. 1) by Stats. 2021, Ch. 615, Sec. 416.)

California Statutes

§ 7284.10. — (Amended (as added by Stats. 2018, Ch. 88, Sec. 1) by Stats. 2021, Ch. 615, Sec. 416.)

California § 7284.10.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 1.7.PART 1.7. ADDITIONAL LOCAL TAXES

Ch. 1.8.CHAPTER 1.8. Keep Groceries Affordable Act of 2018

This text of California § 7284.10. ((Amended (as added by Stats. 2018, Ch. 88, Sec. 1) by Stats. 2021, Ch. 615, Sec. 416.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 7284.10. (2026).

Text

For the purposes of this chapter, all of the following definitions shall apply:

(a)“Alcoholic beverages” has the same meaning as that term is defined in Section 23004 of the Business and Professions Code.

(b)“Cannabis” has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.

(c)“Cannabis products” has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.

(d)“Cigarettes” has the same meaning as that term is defined in Section 30121.

(e)“Electronic cigarettes” has the same meaning as that term is defined in Section 30121.

(f)

(1)“Groceries” means any raw or processed food or beverage including its packaging, wrapper, or container, or any ingredient thereof, intended for human consumption, including, bu

Free access — add to your briefcase to read the full text and ask questions with AI

For the purposes of this chapter, all of the following definitions shall apply:
(a)
“Alcoholic beverages” has the same meaning as that term is defined in Section 23004 of the Business and Professions Code.
(b)
“Cannabis” has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.
(c)
“Cannabis products” has the same meaning as that term is defined in Section 26001 of the Business and Professions Code.
(d)
“Cigarettes” has the same meaning as that term is defined in Section 30121.
(e)
“Electronic cigarettes” has the same meaning as that term is defined in Section 30121.
(f)
(1)
“Groceries” means any raw or processed food or beverage including its packaging, wrapper, or container, or any ingredient thereof, intended for human consumption, including, but is not limited to, meat, poultry, fish, fruits, vegetables, grains, bread, milk, cheese and other dairy products, carbonated and noncarbonated nonalcoholic beverages, kombucha with less than 0.5 percent alcohol by volume, condiments, spices, cereals, seasonings, leavening agents, eggs, cocoa, teas, and coffees whether raw or processed, including its packaging, wrapper, or container.
(2)
“Groceries” does not include alcoholic
beverages, cannabis, cannabis products, cigarettes, tobacco products, and electronic cigarettes.
(g)
“Local agency” has the same meaning as provided in Section 7920.510 of the Government Code, and includes the electorate of a local agency in exercising the initiative power.
(h)
“Tax, fee, or other assessment on groceries” includes, but is not limited to, sales and use taxes, a gross receipts tax, business and occupation tax, business license tax, excise tax, privilege tax, surcharge, or any other similar levy, charge, or exaction of any kind on groceries or the manufacture, supply, distribution, sale, acquisition, possession, ownership, transfer, transportation, delivery, use, or consumption thereof.
(i)
“Tobacco products”
has the same meaning as that term is defined in Section 30121.

Legislative History

Amended (as added by Stats. 2018, Ch. 88, Sec. 1) by Stats. 2021, Ch. 615, Sec. 416. (AB 474) Effective January 1, 2022. Operative January 1, 2023, pursuant to Sec. 463 of Stats. 2021, Ch. 615. Repealed as of January 1, 2031, pursuant to Section 7284.16.