104895.50.
The following definitions shall apply for purposes of this chapter:(a) (1) “Beverage for medical use” means a beverage suitable for human consumption and manufactured for use as an oral nutritional therapy for persons who cannot absorb or metabolize dietary nutrients from food or beverages, or for use as an oral rehydration electrolyte solution for infants and children formulated to prevent or treat dehydration due to illness.
(2) “Beverage for medical use” includes a “medical food.” Consistent with Section 5(b)(3) of the Orphan Drug Act (Public Law 97-414; at 21 U.S.C. 360ee(b)(3)), “medical food” means a food that is formulated to be consumed or administered internally under the supervision of a physician and that is intended for the specific dietary management of a disease or condition for which distinctive nutritional requirements, based on recognized scientific principles, are established by medical evaluation.
(3) “Beverage for medical use” does not include drinks commonly referred to as “sports drinks,” or any other derivative or similar terms.
(b) “Board” means the State Board of Equalization.
(c) “Bottle” means any closed or sealed container, regardless of size or shape, including, without limitation, those made of glass, metal, paper, plastic, or any other material or combination of materials.
(d) “Bottled sugar-sweetened beverage” means any sugar-sweetened beverage contained in a bottle that is ready for consumption without further processing, such as dilution or carbonation.
(e) “Caloric sweetener” means any caloric substance suitable for human consumption that humans perceive as sweet, including, but not limited to, sucrose, fructose, glucose, fruit juice concentrate, or other sugars. “Caloric sweetener” excludes noncaloric sweeteners. For purposes of this definition, “caloric” means a substance that adds calories to the diet of a person who consumes that substance.
(f) “Consumer” means a person who purchases a sugar-sweetened beverage for consumption and not for sale to another.
(g) “Distributor” means any person, including a manufacturer or wholesale dealer, who receives, stores, manufactures, bottles, or distributes bottled sugar-sweetened beverages, syrups, or powders for sale to retailers doing business in the state, or any combination of these activities, whether or not that person also sells those products to consumers.
(h) “Fund” means the Children and Family Health Promotion Trust Fund.
(i) “Milk” means natural liquid milk, regardless of animal or plant source or butterfat content, natural milk concentrate, whether or not reconstituted, or dehydrated natural milk, whether or not reconstituted.
(j) “Natural fruit juice” means the original liquid resulting from the pressing of fruits, or the liquid resulting from the dilution with water of dehydrated natural fruit juice.
(k) “Natural vegetable juice” means the original liquid resulting from the pressing of vegetables, or the liquid resulting from the dilution with water of dehydrated natural vegetable juice.
(l) “Noncaloric sweetener” means any noncaloric substance suitable for human consumption that humans perceive as sweet, including, but not limited to, aspartame, acesulfame-K, neotame, saccharin, sucralose, and stevia. “Noncaloric sweetener” excludes caloric sweeteners. For purposes of this definition, “noncaloric” means a substance that contains fewer than five calories per serving.
(m) “Person” means a natural person, partnership, cooperative association, limited liability company, corporation, personal representative, receiver, trustee, assignee, or other legal entity.
(n) “Place of business” means any place where sugar-sweetened beverages, syrups, or powders are manufactured or received for sale in the state.
(o) “Powder” means any solid mixture of ingredients used in making, mixing, or compounding sugar-sweetened beverages by mixing the powder with one or more other ingredients, including, but not limited to, water, ice, syrup, simple syrup, fruits, vegetables, fruit juice, vegetable juice, or carbonation or other gas.
(p) “Retailer” means any person who sells or otherwise dispenses in the state a sugar-sweetened beverage to a consumer whether or not that person is also a distributor.
(q) “Sale” means the transfer of title or possession for valuable consideration, regardless of the manner by which the transfer is completed.
(r) “State” means the State of California.
(s) (1) “Sugar-sweetened beverage” means any nonalcoholic beverage, carbonated or noncarbonated, that is intended for human consumption and contains added caloric sweetener. As used in this subdivision, “nonalcoholic beverage” means any beverage that contains less than one-half of 1 percent alcohol per volume.
(2) “Sugar-sweetened beverage” does not include any of the following:
(A) Bottled sugar-sweetened beverages, syrups, and powders sold to the United States government and American Indian tribal governments.
(B) Bottled sugar-sweetened beverages, syrups, and powders sold by a distributor to another distributor that is registered pursuant to Section 104895.58, if the sales invoice clearly indicates that the sale is exempt. If the sale is to a person who is both a distributor and a retailer, the sale shall also be fee-exempt and the fee shall be paid when the purchasing distributor or retailer resells the product to a retailer or a consumer. This exemption does not apply to any other sale to a retailer.
(C) Beverages sweetened solely with noncaloric sweeteners.
(D) Beverages consisting of 100 percent natural fruit or vegetable juice, with no added caloric sweetener.
(E) Beverages in which milk, or soy, rice, or similar milk substitute, is the primary ingredient or the first listed ingredient on the label of the beverage.
(F) Beverages with fewer than five grams of added sugar or other caloric sweeteners per 12 ounces.
(G) Coffee or tea without added caloric sweetener.
(H) Infant formula.
(I) Beverages for medical use.
(J) Water without any caloric sweetener.
(t) “Syrup” means a liquid mixture of ingredients used in making, mixing, or compounding sugar-sweetened beverages using one or more other ingredients, including, but not limited to, water, ice, powder, simple syrup, fruits, vegetables, fruit juice, vegetable juice, carbonation, or other gas.
(u) “Water” includes nonflavored water, or water flavored with noncaloric “natural fruit essence” or “natural flavor.” The source of the water may be artesian, mineral, spring, or well. The type of water may also include carbonated, such as sparkling, club, or seltzer, and still, distilled, or purified, such as demineralized, deionized, or reverse osmosis.