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DIVISION 2. OTHER TAXES 6001-60709›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 4. Exemptions 6351-6423›ARTICLE 1. General Exemptions 6351-6380

§ 6359.4

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

(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.

(Amended by Stats. 1993, Ch. 257, Sec. 2. Effective January 1, 1994.)

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