NR# 19-G
Date: March 9, 2000
Customer and Taxpayer Services Division

Change To California's Sales and Use Tax for Sales of Food Containers Becomes Operative April 1, 2000

On April 1, 2000, the exemption for the sale and use of certain containers will change, announced Dean Andal, Chairman, State Board of Equalization (BOE). SB1210 (Baca), which was passed in October 1999, exempts from sales and use tax the sale and use of any container, when sold without the contents to persons who place food products for human consumption in the container for shipment provided the food products will be sold. The exemption applies whether the food products are sold in the same container or not, and whether they are remanufactured or repackaged for sale.

For general information on the new law, taxpayers may call the BOE Customer Service Information Center at (800) 400-7115. The Information Center is open between 8:00 a.m. and 5:00 p.m., Monday through Friday, excluding State holidays.

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