Healthcare
Sales and Use Tax Law: exemptions: infant formula
California clarifies that infant formula is exempt from sales and use tax as a food product.
The law confirms that purchases of infant formula qualify for the state’s existing food-product tax exemption.
What the law does
- Defines infant formula as a food product exempt from California sales and use tax.
- States that this clarification declares existing law rather than changing it.
- Takes effect immediately as a tax levy.
Who it affects
- Parents, caregivers, and others buying infant formula.
- Retailers selling infant formula in California.