Cal. Code Regs. Tit. 18, div. 2, ch. 4, art. 8, app A

Current through Register 2024 Notice Reg. No. 45, November 8, 2024

Appendix A

California Sales Tax Exemption Certificate Supporting Exemption Under Section 6359.1

Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Sections 6006, 6012, 6359, 6359.1, 6359.45, 6361, 6363, 6363.5, 6363.6, 6363.8, 6370, 6373, 6374 and 6376.5, Revenue and Taxation Code. Food Products Generally, see Regulation 1602. Alcoholic Beverages, tax reimbursements when served with, see Regulation 1700. "Free" meals with purchased meals, see Regulation 1670. Meals served to patients and inmates of an institution, see Regulation 1503. Vending Machines, when considered selling meals, see Regulation 1574. Meals at summer camps, see Regulation 1506(e). Parent-Teacher associations as consumers, see Regulation 1597.

1. Amendment of subsections (d) and (i) filed 8-24-83 as an emergency; designated effective 8-1-83 (Register 83, No. 35). A Certificate of Compliance must be transmitted to OAL within 120 days or emergency language will be repealed on 11-29-83. For prior history, see Register 81, No. 30.
2. Reinstatement of section as it existed prior to emergency amendment filed 8-24-83 by operation of Government Code section 11346.1(f) (Register 84, No. 20).
3. Amendment of subsections (d)(1) and (i)(2) and (3) filed 8-13-84; effective thirtieth day thereafter (Register 84, No. 33).
4. Amendment filed 5-28-85; effective thirtieth day thereafter (Register 85, No. 22).
5. Amendment of subsections (d) and (o) filed 6-24-86; effective thirtieth day thereafter (Register 86, No. 26).
6. Amendment of subsections (a), (e), (g), (n), (p) and (q), new subsections (r) and (s), and repealer of Appendix B filed 10-20-88; operative 11-19-88 (Register 88, No. 46).
7. Amendment of subsections (j), (k), (l) and (m) filed 9-15-89; operative 10-15-89 (Register 89, No. 38).
8. Amendment filed 6-3-92; operative 7-3-92 (Register 92, No. 23).
9. Amendment of subsections (b)-(c)(3)(B), (d)(1), (j)(1)(B), (j)(2)(B) and (s) filed 1-21-94; operative 2-21-94 (Register 94, No. 3).
10. Amendment filed 12-10-98; operative 1-9-99 (Register 98, No. 50).
11. Amendment of section and new cross-references filed 5-14-2002; operative 6-13-2002 (Register 2002, No. 20).
12. Change without regulatory effect adding subsection (a)(2)(C), amending subsections (h)(5) and (l) and repealing and adding new subsection (r) filed 9-10-2004 pursuant to section 100, title 1, California Code of Regulations (Register 2004, No. 37).
13. Change without regulatory effect amending subsections (a)(1)(A) and (a)(1)(C) and Notefiled 1-6-2005 pursuant to section 100, title 1, California Code of Regulations (Register 2005, No. 1).
14. Amendment of subsection (g), new subsections (g)(1)-(g)(2)(C) and amendment of subsections (h)(1), (h)(3)(E) and (l) filed 7-17-2007; operative 8-16-2007 (Register 2007, No. 29).