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California · Through 2026-09-13

RTC § 6359.1

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 1. SALES AND USE TAXES [6001. - 7176.]
  4. CHAPTER 4. Exemptions [6351. - 6423.]
  5. ARTICLE 1. General Exemptions [6351. - 6380.]

There are exempted from the taxes imposed by this part, the gross receipts from the sale of, and storage, use, or other consumption in this state, of hot prepared food products sold by caterers, or other vendors, to air carriers engaged in interstate or foreign commerce for consumption by passengers on such air carriers, and the gross receipts from the sale of and the storage, use or other consumption of hot prepared food products sold or served to passengers by air carriers engaged in interstate or foreign commerce for consumption by passengers on such air carriers.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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