California SB1151: Sales and Use Tax Law: exemptions: infant formula.

What the bill says

An act to amend Section 6359 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. taxation, to take effect immediately, tax levy Sales and Use Tax Law: exemptions: infant formula. Existing sales and use tax laws impose taxes on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state…

From the chaptered text, September 27, 2026:

An act to amend Section 6359 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. taxation, to take effect immediately, tax levy Sales and Use Tax Law: exemptions: infant formula. Existing sales and use tax laws impose taxes on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes, including an exemption for the gross receipts from the sale of, and the storage, use, or other consumption in this state of, food products for human consumption, as specified. This bill would specify that “food products” includes infant formula. This bill would take effect immediately as a tax levy. MAJORITY NO YES NO YES NO YES NO NO NO NO The people of the State of California do enact as follows: SECTION 1. Section 6359 of the Revenue and Taxation Code is amended to read: 6359. (a) 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, food …

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Sponsors

• Sabrina Cervantes (D, SD31) · primary sponsor