Legislative record

SB 1151STATE · CaliforniaIntroduced

Sales and Use Tax Law: exemptions: infant formula.

Existing sales and use tax laws impose taxes 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. The Sales and Use Tax Law provides various exemptions from those taxes, including an exemption for the gross receipts from the sale of, and the storage, use, or other consumption in this state of, food products for human consumption, as specified. This bill would specify that "food products" includes infant formula. This bill would take effect immediately as a tax levy.

Voted 8/28/2026View source

Roll-call record

How representatives voted

0 yea·0 nay

No roll-call votes recorded for this bill yet.

Docket history

Action history

  1. 7/2/2026Read second time. Ordered to third reading.
  2. 7/1/2026From committee: Do pass. (Ayes 11. Noes 0.) (July 1).
  3. 6/16/2026From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 0.) (June 15). Re-referred to Com. on APPR.
  4. 5/26/2026Referred to Com. on REV. & TAX.
  5. 5/14/2026In Assembly. Read first time. Held at Desk.
  6. 5/14/2026Read third time. Passed. (Ayes 35. Noes 0. Page 4213.) Ordered to the Assembly.
  7. 5/12/2026Read second time. Ordered to consent calendar.
  8. 5/11/2026From committee: Be ordered to second reading pursuant to Senate Rule 28.8 and ordered to consent calendar.
  9. 5/7/2026Set for hearing May 11.
  10. 5/6/2026From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 5. Noes 0. Page 4154.) (May 6). Re-referred to Com. on APPR.