{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6359.4","citation":"Rev. & Tax. Code, § 6359.4","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 4. Exemptions [6351. - 6423.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-4"},{"name":"ARTICLE 1. General Exemptions [6351. - 6380.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-4/article-1"}],"history":"Amended by Stats. 1993, Ch. 257, Sec. 2.   Effective January 1, 1994.","effective":"1994-01-01","html":"<p>(a) Any vending machine operator is a consumer of, and shall not be considered a retailer of, food products which sell at retail for fifteen cents ($0.15) or less and which are actually sold through a vending machine.</p><p>(b) Notwithstanding subdivision (a), any vending machine operator is a consumer of, and shall not be considered a retailer of, food products, other than beverages or hot prepared food products, which are sold through a coin-operated bulk vending machine if the amount of each sale is twenty-five cents ($0.25) or less. For purposes of this subdivision, “bulk vending machine” means a vending machine containing unsorted food products, other than beverages or hot prepared food products which, upon insertion of a coin, dispenses those food products, including candy and confectionery, in approximately equal portions, at random, and without selection by the customer.</p>","text":"(a) Any vending machine operator is a consumer of, and shall not be considered a retailer of, food products which sell at retail for fifteen cents ($0.15) or less and which are actually sold through a vending machine. (b) Notwithstanding subdivision (a), any vending machine operator is a consumer of, and shall not be considered a retailer of, food products, other than beverages or hot prepared food products, which are sold through a coin-operated bulk vending machine if the amount of each sale is twenty-five cents ($0.25) or less. For purposes of this subdivision, “bulk vending machine” means a vending machine containing unsorted food products, other than beverages or hot prepared food products which, upon insertion of a coin, dispenses those food products, including candy and confectionery, in approximately equal portions, at random, and without selection by the customer.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-exemptions-6359-4","source":"California Legislative Information bulk export (pubinfo)"}