There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, meals and food products for human consumption furnished or served to and consumed by residents or patients of the following: (

a) A health facility, as defined in

Section of the Health and Safety Code, that holds the license required pursuant to

Section 1253, or is exempt from the license requirement pursuant to subdivision (

a) of

Section 1270, or is operated by the United States. (

b) A community care facility, as defined in

Section of the Health and Safety Code, that holds the license required by

Section 1508, or is a residential facility selected by a licensee pursuant to

Section and exclusively used for the reception and care of persons placed by the licensee, or is exempt from the license requirement pursuant to subdivision (

f) of

Section 1505, or is operated by the United States. (

c) A residential care facility for the elderly, as defined in

Section 1569.2 of the Health and Safety Code, that holds the license required by

Section 1569.10 of the Health and Safety Code or is exempt from the license requirements pursuant to

Section 1569.145 of the Health and Safety Code, or is operated by the United States. (

d) Any house or institution supplying board and room for a flat monthly rate and serving as a principal residence exclusively for persons years of age or older, and any housing that primarily serves older persons and that is financed by state or federal programs. (

e) An alcoholism recovery facility, as defined in

Section 11834.02 of the Health and Safety Code, that holds the license required by

Section 11834.30 of the Health and Safety Code. This subdivision shall apply to meals served by the facility on or after January 1, 1985. (

f) A drug abuse recovery or treatment facility, as defined in

Section 11834.02 of the Health and Safety Code, that holds the license required by

Section 11834.30 of the Health and Safety Code.