Cal. Rev. & Tax. Code § 6376.5

Current through the 2023 Legislative Session.

Section 6376.5 - Exemption for meals furnished to persons 62 years of age or older residing in condominium and who own equal shares in common kitchen facility

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.

Ca. Rev. and Tax. Code § 6376.5

Added by Stats. 1980, Ch. 645, Sec. 1. Effective July 20, 1980. Operative January 1, 1981, by Sec. 4 of Ch. 645.