2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 4 - Exemptions
ARTICLE 1 - General Exemptions
Section 6358.
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 oxygen, the primary purpose of which is the prevention or control of disease, that are administered to animal life the products of which ordinarily constitute food for human consumption.
(Amended by Stats. 1999, Ch. 289, Sec. 1. Effective September 1, 1999. Operative January 1, 2000, by Sec. 3 of Ch. 289.)
