| | 5.__Fruit or vegetable juice.__Any soft drink containing | more than 10% natural fruit juice or natural vegetable juice; |
|
| | 6.__Sales to another distributor, manufacturer or wholesale | dealer.__Syrups, simple syrups, powders or base products or | soft drinks sold by a distributor, manufacturer or wholesale | dealer to a distributor, manufacturer or wholesale dealer who | holds a license under section 4856 if the license number of | the distributor, manufacturer or wholesale dealer to whom the | soft drink is sold is clearly shown on the invoice for the | sale that is claimed to be exempt.__This exemption does not | apply to any sale to a retailer; |
|
| | 7.__Infant formula.__Any product, whether sold in liquid or | powder form, that is intended by its manufacturer for | consumption by infants and that is commonly referred to as | infant formula; |
|
| | 8.__Water.__Water to which no flavoring, whether artificial | or natural, has been added and which has not been artificially | carbonated; |
|
| | 9.__Dietary aids.__Any product, whether sold in liquid or | powder form that is intended by its manufacturer for use as a | dietary supplement or for weight reduction; |
|
| | 10.__Consumer mix.__Any powder or other base product that is | intended by its manufacturer to be sold and used for the | purpose of domestically mixing soft drinks by the ultimate | consumer; and |
|
| | 11.__Milk products.__Any product containing milk or milk | products. |
|
| | A distributor, manufacturer or wholesale dealer and any | retailer subject to the tax imposed by this chapter shall file | a monthly return with the assessor and pay the tax on or | before the 15th day of the month following the month in which | the sale or purchase was made.__The returns must be made on | forms prescribed by the assessor.__The return must contain any | information the assessor requires for the proper | administration of this chapter.__When a retailer is also | acting as a distributor or wholesale dealer, the duty to | report and pay the tax imposed by this chapter arises when the | property is transferred to a retail store for sale to the | ultimate consumer, as reflected by the records of the | taxpayer. |
|
| §4855.__Disposition of revenues; Health Promotion Fund |
|
|