DIVISION 2. OTHER TAXES 6001-60709›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 8. Administration 7051-7099.1›ARTICLE 1. Administration 7051-7060

§ 7051.5

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

The board shall prescribe rules and regulations respecting retail grocers who sell both taxable items and exempt food items to provide one or more methods whereby they may report their sales tax liabilities in as simplified a manner as is consistent with law. Such rules and regulations shall be applied equally to all grocers who report their sales tax liabilities thereunder.

(Added by Stats. 1972, Ch. 1351.)

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California Revenue and Taxation Code

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