Van De Kamp, 012783 CAAGO, AGO 82-1204

Docket Nº:AGO 82-1204
Case Date:January 27, 1983
JOHN K. VAN DE KAMP Attorney General
ANTHONY S. DA VIGO Deputy Attorney General
AGO 82-1204
No. 82-1204
California Attorney General Opinion
Office of the Attorney General State of California
January 27, 1983
         THE HONORABLE JIM ELLIS, MEMBER OF THE CALIFORNIA STATE SENATE, has requested an opinion on the following question:          Would the sale of a three gallon case package containing six one-half gallon bottles of drinking water be exempt from sales tax?          CONCLUSION          The sale of a three gallon case package containing six one-half gallon bottles of drinking water is not exempt from sales tax.          ANALYSIS          Revenue and Taxation Code1 section 6359 provides in pertinent part:
"There are exempted from the taxes imposed by this part 2 the gross receipts from the sale of and the storage, use, or other consumption in this state of food products for human consumption. "'Food products' include cereals and cereal products, oleo-margarine, meat and meat products, fish and fish products, eggs and egg products, vegetables and vegetable products, fruit and fruit products, spices and salt, sugar and sugar products, coffee and coffee substitutes, tea, cocoa and cocoa products, and nonmedicated chewing gum. "'Food products' include milk and milk products, milkshakes, malted milks, and any other similar type beverages which are composed at least in part of milk or a milk product and which require the use of milk or a milk product in their preparation. "'Food products' include all fruit juices, vegetable juices, and other beverages, whether liquid or frozen, except bottled water, spirituous, malt or vinous liquors or carbonated beverages. "'Food products' do not include medicines and preparations in liquid, powdered, granular, tablet, capsule, lozenge, and pill form sold as dietary supplements or adjuncts. " ................... " (Emphasis added.)
         By the Statutes of 1980, chapter 1348, section 1, section 6359.6 was added as follows:

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