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Business Taxes Law Guide—Revision 2024

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 4. Exemptions

Article 1. General Exemptions

Section 6358


6358. Animal life; feed; seeds; plants; fertilizer. 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:

(a) Any form of animal life the products of which ordinarily constitute food for human consumption.

(b) Feed for any form of animal life the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business.

(c) Seeds and plants the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business.

(d) Fertilizer to be applied to land the products of which are to be used as food for human consumption or are to be sold in the regular course of business.

(e) On or after January 1, 1997, drugs or medicines, including oxygen, the primary purpose of which is the prevention or control of disease, that are administered to animal life the products of which ordinarily constitute food for human consumption.

History—Stats. 1943, p. 2456, operative July 1, 1943, added (b), (c), and (d). Stats. 1947, p. 2028, operative July 1, 1947, substituted "Any form of animal life" for "Livestock and poultry" in (a) and (b). Stats. 1996, Ch. 954, in effect September 26, 1996, but operative January 1, 1997, substituted "the sale in this state of," for "sales of" after "receipts from", and added "in this state" after "consumption" in the first paragraph, and added subdivision (e). Stats. 1998, Ch. 323, in effect August 20, 1998, but operative January 1, 1999, deleted "annual" after "seeds and" in subdivision (c), and added "are to be" after "consumption or" in subdivision (d). Stats. 1999, Ch. 289, (SB 963), in effect September 1, 1999, but operative January 1, 2000, deleted "of a kind" after "animal life" in subdivisions (a), (b) and (e), and added "including oxygen" after "medicines" in subdivision (e).