Sales and Use Tax Law: exemptions: infant formula.
Vote required
Majority
Fiscal committee
No
Appropriation
No
Current location
Enrolled
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Overview
This bill exempts infant formula from California sales and use tax. The exemption will apply to the sale and consumption of infant formula within the state, starting on January 1, 2027, and ending on January 1, 2040. The bill also specifies that ‘food products’ includes infant formula and clarifies its definition. Furthermore, it prevents the state from reimbursing local agencies for any revenue losses resulting from this exemption.
Key provisions
- Exempts infant formula from California sales and use tax from January 1, 2027, to January 1, 2040.
- Defines ‘infant formula’ using the definition from the Health and Safety Code.
- Specifies that ‘food products’ includes infant formula.
- Prevents state reimbursement to local agencies for lost sales tax revenue due to this exemption.
- Amendments to the Sales and Use Tax Law are automatically incorporated into local tax laws.
- The bill takes effect immediately as a tax levy.
Who is affected
- Retailers selling infant formula
- Consumers purchasing infant formula
- The State of California
- Local governments (potentially, due to revenue loss)
- Manufacturers of infant formula
Notable changes
- Creates a temporary exemption for infant formula, expiring in 2040.
- Clarifies the definition of ‘food products’ to include infant formula.
Bill text
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Sponsors
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1 on record
Primary sponsor
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