Cal. Revenue and Taxation Code § 6359.4
Cal. Revenue and Taxation Code § 6359.4
California · California Revenue and Taxation Code · Status: effective · Effective 1994-01-01
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- Citation
- Cal. Revenue and Taxation Code § 6359.4, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/918521
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Full text
(a) Any vending machine operator is a consumer of, and shall not be considered a retailer of, food products which sell at retail for fifteen cents ($0.15) or less and which are actually sold through a vending machine.
(b) Notwithstanding subdivision (a), any vending machine operator is a consumer of, and shall not be considered a retailer of, food products, other than beverages or hot prepared food products, which are sold through a coin-operated bulk vending machine if the amount of each sale is twenty-five cents ($0.25) or less. For purposes of this subdivision, “bulk vending machine” means a vending machine containing unsorted food products, other than beverages or hot prepared food products which, upon insertion of a coin, dispenses those food products, including candy and confectionery, in approximately equal portions, at random, and without selection by the customer.