§ 6376.5
77 words·~1 min read·
/ca/revenue-and-taxation-code/6376-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.