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 245.0150

(a) IN GENERAL

245.0150 Brewing Aid. "Spring Water Mineral Brew Golden Cup Coffee Saver", a brewing aid, does not qualify as a food product under section 6359 of the Revenue and Taxation Code. It is not a coffee extender or blend or any other coffee substitute. It is, rather, a brewing aid whose primary function is to extract all the flavor without adding any other flavors. It is mixed with grounds prior to brewing so that only half of the normal amount of coffee is used to brew a full pot. Most of the Coffee Saver stays in the grounds and is thrown away with them. 6/6/91.