Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
245.0000 FOOD PRODUCTS—Regulation 1602
(a) IN GENERAL
245.0060 Baby Formulas. Baby formulas sold in bottles with attached nipples, collars and discs, constitute sales of exempt food products in nonreturnable containers. Gross receipts from such sales are not taxable. 12/9/63.