Section 6359.1 Of Article 1. General Exemptions From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 4. >> Article 1.
6359.1
. There are exempted from the taxes imposed by this part, the
gross receipts from the sale of, and storage, use, or other
consumption in this state, of hot prepared food products sold by
caterers, or other vendors, to air carriers engaged in interstate or
foreign commerce for consumption by passengers on such air carriers,
and the gross receipts from the sale of and the storage, use or other
consumption of hot prepared food products sold or served to
passengers by air carriers engaged in interstate or foreign commerce
for consumption by passengers on such air carriers.