Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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F

245.0000 FOOD PRODUCTS—Regulation 1602

Annotation 245.0140

(a) IN GENERAL

245.0140 Sodium Bisulfite. Sodium Bisulfite used on potatoes to preserve their whiteness is not a food product, and its sale to consumers, for example, by grocery stores, is subject to tax. However, where it is purchased by restaurants for fixing peeled potatoes so as to retard discoloration, it may properly be purchased ex-tax for resale since the compound becomes incorporated into the potatoes. 12/20/60. (Am. 2000–1).