Exempts infant formula from sales and use tax in California.
California SB1151 amends the Revenue and Taxation Code to exempt infant formula from sales and use tax. This change applies to food products suitable for consumption on the seller's premises, provided the seller's gross receipts and retail sales of food products meet certain thresholds. The exemption does not apply to food products served as meals, furnished for consumption at tables, or sold through vending machines. This amendment ensures that infant formula remains exempt from tax, aligning with existing law.
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