Here is the text for those who are interested (Section (c) is the one for fruit and veggie plants):

California Revenue And Taxation Code Section 6358

There are exempted from the taxes imposed by this part, the
gross receipts from the sale in this state of, and the storage, use,
or other consumption in this state of:
(a) Any form of animal life the products of which ordinarily
constitute food for human consumption.
(b) Feed for any form of animal life the products of which
ordinarily constitute food for human consumption or are to be sold in
the regular course of business.
(c) Seeds and plants the products of which ordinarily constitute
food for human consumption or are to be sold in the regular course of
business.
(d) Fertilizer to be applied to land the products of which are to
be used as food for human consumption or are to be sold in the
regular course of business.
(e) On or after January 1, 1997, drugs or medicines, including
oxygen, the primary purpose of which is the prevention or control of
disease, that are administered to animal life the products of which
ordinarily constitute food for human consumption.

Carla in Sac