Rev. & Tax. Code, § 6358 · Article 1. General Exemptions
Rev. & Tax. Code, § 6358
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Amended by Stats. 1999, Ch. 289, Sec. 1. Effective September 1, 1999. Operative January 1, 2000, by Sec. 3 of Ch. 289.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6358.
- Text hash
- sha256 664c27b886dcc83a6b1c2af419ac013637b813bee9198eac02c12f8888ec70f3
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 1 provision
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Revenue and Taxation Code
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