Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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F

245.0000 FOOD PRODUCTS—Regulation 1602

Annotation 245.0089

(a) IN GENERAL

245.0089 Beer Ingredients. The sale of yeast and Irish moss to customers who will brew their own beer qualify as sales of food products if the yeast is not sold as a dietary supplement and the Irish moss is not sold for medical or another nonedible purpose. The fact that the finished product, home brewed beer, results in a product that is not considered a food product for sales tax purposes does not alter the fact that these ingredients, in their packaged form as sold, constitute food products sold for human consumption. 8/10/95.