CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 274Introduced by Assembly Member Cristina GarciaFebruary 01, 2017 An act relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 274, as introduced, Cristina Garcia. Sales and use taxes.Existing sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. These laws provide various exemptions from these taxes, including an exemption for food products for human consumption, as provided.This bill would state the intent of the Legislature to enact legislation that defines the term snack food for the purposes of these laws.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. It is the intent of the Legislature to enact legislation that defines the term snack food for the purposes of sales and use tax laws. CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 274Introduced by Assembly Member Cristina GarciaFebruary 01, 2017 An act relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 274, as introduced, Cristina Garcia. Sales and use taxes.Existing sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. These laws provide various exemptions from these taxes, including an exemption for food products for human consumption, as provided.This bill would state the intent of the Legislature to enact legislation that defines the term snack food for the purposes of these laws.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 274 Introduced by Assembly Member Cristina GarciaFebruary 01, 2017 Introduced by Assembly Member Cristina Garcia February 01, 2017 An act relating to taxation. LEGISLATIVE COUNSEL'S DIGEST ## LEGISLATIVE COUNSEL'S DIGEST AB 274, as introduced, Cristina Garcia. Sales and use taxes. Existing sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. These laws provide various exemptions from these taxes, including an exemption for food products for human consumption, as provided.This bill would state the intent of the Legislature to enact legislation that defines the term snack food for the purposes of these laws. Existing sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. These laws provide various exemptions from these taxes, including an exemption for food products for human consumption, as provided. This bill would state the intent of the Legislature to enact legislation that defines the term snack food for the purposes of these laws. ## Digest Key ## Bill Text The people of the State of California do enact as follows:SECTION 1. It is the intent of the Legislature to enact legislation that defines the term snack food for the purposes of sales and use tax laws. The people of the State of California do enact as follows: ## The people of the State of California do enact as follows: SECTION 1. It is the intent of the Legislature to enact legislation that defines the term snack food for the purposes of sales and use tax laws. SECTION 1. It is the intent of the Legislature to enact legislation that defines the term snack food for the purposes of sales and use tax laws. SECTION 1. It is the intent of the Legislature to enact legislation that defines the term snack food for the purposes of sales and use tax laws. ### SECTION 1.