California Code
ARTICLE 1 - General Exemptions
Section 6376.5.

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 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.

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

Structure California Code

California Code

Revenue and Taxation Code - RTC

DIVISION 2 - OTHER TAXES

PART 1 - SALES AND USE TAXES

CHAPTER 4 - Exemptions

ARTICLE 1 - General Exemptions

Section 6356.5.

Section 6356.6.

Section 6357.1.

Section 6357.3.

Section 6357.4.

Section 6357.5.

Section 6357.7.

Section 6358.1.

Section 6358.2.

Section 6358.4.

Section 6358.5.

Section 6359.1.

Section 6359.2.

Section 6359.3.

Section 6359.4.

Section 6359.45.

Section 6359.7.

Section 6359.8.

Section 6360.1.

Section 6361.1.

Section 6361.5.

Section 6362.3.

Section 6362.5.

Section 6362.7.

Section 6362.8.

Section 6363.2.

Section 6363.3.

Section 6363.4.

Section 6363.5.

Section 6363.6.

Section 6363.7.

Section 6363.8.

Section 6363.9.

Section 6363.10.

Section 6364.5.

Section 6366.1.

Section 6366.2.

Section 6366.3.

Section 6366.4.

Section 6366.5.

Section 6368.1.

Section 6368.2.

Section 6368.5.

Section 6368.7.

Section 6368.8.

Section 6368.9.

Section 6369.1.

Section 6369.2.

Section 6369.4.

Section 6369.5.

Section 6369.6.

Section 6369.7.

Section 6370.5.

Section 6375.5.

Section 6376.1.

Section 6376.2.

Section 6376.5.

Section 6377.1.

Section 6379.5.

Section 6379.8.