Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Sales And Use Tax Law


Article 1. General Exemptions

Section 6363.7

6363.7. Meals delivered to elderly and disabled. There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, meals that are delivered to homebound elderly or disabled persons by a nonprofit volunteer home delivery meal provider.

History—Added by Stats. 1995, Ch. 240, in effect August 1, 1995, operative January 1, 1996.