Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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245.0000 FOOD PRODUCTS—Regulation 1602

Annotation 245.0035


245.0035 Asian Specialty Foods. For the period July 15, 1991 to November 30, 1992, candy, confectionery and snack foods were excluded from the definition of food products and subject to sales and use tax. The following is a classification of various Asian specialty foods within the meaning of section 6359 of the Revenue and Taxation Code and Sales and Use Tax Regulation 1602:

Mochi is a "snack cake" which is a "snack food". This product is a sponge-cake base which is folded up around a sweet bean paste interior and then steamed. It is also sold in individual pre-wrapped servings.

Yokan is a candy. This product is made by steaming beans into a gelatinous mass, which is sweetened by the addition of sugar. It is used as a dessert or served with tea.

Manju and Monaka are "snack cakes" which are "snack foods". These products are rice flour dough formed around a sweet bean paste center and steamed or baked in individual portions. They are used as desserts and tea cakes. The fact that some forms of manju are stored in the freezer does not affect the overall classification. 6/3/92.