California · Revenue and Taxation Code - RTC
RTC §6376.5: 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 fur
What this law says, in plain English
This statute exempts certain meal and food product sales from state taxes imposed under this part.
Read the full statutory 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.
Verify at the official source: California legislative text
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