Cal. Revenue and Taxation Code § 6075
Cal. Revenue and Taxation Code § 6075
California · California Revenue and Taxation Code · Status: effective · Effective 1995-10-10
Cite this
- Citation
- Cal. Revenue and Taxation Code § 6075, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/918409
- Permanent ID
ys:prov:918409@1- SHA-256
7738a67b03966f443cd6c6f6c0479af5a225469f0b80462a38ee0bd987707821
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) No permit shall be required of any person who engages in business in this state as a seller of feed, for any form of animal life, that is exempt from taxation pursuant to subdivision (b) of Section 6358 and who engages in no other taxable sales of tangible personal property at retail.
(b) In the case of any seller of hay who is also a grower of hay, the exemption provided in subdivision (a) shall apply only to growers who are either of the following:
(1) A grower who produces hay for sale only to beef cattle feedlots or dairies.
(2) A grower who sells exclusively through a farmer-owned cooperative.
(c) Nothing in this section shall relieve any grower of hay that is not exempt pursuant to subdivision (b) of Section 6358 from obtaining a permit.