(d) “Cigarettes” has the same meaning as that term is defined in Section 30121.
(e) “Electronic cigarettes” has the same meaning as that term is defined in Section 30121.
(f)(1) “Groceries” means any raw or processed food or beverage including its packaging, wrapper, or
container, or any ingredient thereof, intended for human consumption, including, but
is not limited to, meat, poultry, fish, fruits, vegetables, grains, bread, milk, cheese
and other dairy products, carbonated and noncarbonated nonalcoholic beverages, kombucha
with less than 0.5 percent alcohol by volume, condiments, spices, cereals, seasonings,
leavening agents, eggs, cocoa, teas, and coffees whether raw or processed, including
its packaging, wrapper, or container.
(2) “Groceries” does not include alcoholic beverages, cannabis, cannabis products,
cigarettes, tobacco products, and electronic cigarettes.
(h) “Tax, fee, or other assessment on groceries” includes, but is not limited to, sales and use taxes, a gross receipts tax, business
and occupation tax, business license tax, excise tax, privilege tax, surcharge, or
any other similar levy, charge, or exaction of any kind on groceries or the manufacture,
supply, distribution, sale, acquisition, possession, ownership, transfer, transportation,
delivery, use, or consumption thereof.
(i) “Tobacco products” has the same meaning as that term is defined in Section 30121.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Response sent, thank you
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.