Section 7051.5 Of Article 1. Administration From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 8. >> Article 1.

. 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.