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Chapter 4. Sales and Use Tax

Article 8. Food Products and Meals

California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California

Appendix A

Source: https://govt.westlaw.com/calregs/Document/ID8CC30D34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

California Sales Tax Exemption Certificate Supporting Exemption Under Section 6359.1

The undersigned certifies that it is an air carrier engaged in interstate or foreign commerce and that the hot prepared food products purchased from ______________________________ will be consumed by passengers on its flights.

The undersigned further certifies that it understands and agrees that if the property purchased under this certificate is used by the purchaser for any purpose other than that specified above, the purchaser shall be liable for sales tax as if it were a retailer making a retail sale of the property at the time of such use, and the sales price of the property to it shall be deemed the gross receipts from such sale.

Date Certificate Given

Purchasing Air Carrier

(company name)

Address

Signed By

(signature of authorized person)

(print or type name)

Title

(owner, partner, purchasing agent, etc.)

Seller's Permit No. (if any)

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▸Contents — California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes

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