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 245.0205


245.0205 Calcium Propionate and Epodium Propionate. Neither calcium propionate nor sodium propionate are food products, although they do become a component part of bread which is a food product. The food product exemption is based on the nature of the property at the time it is sold. Accordingly, while sales of these products to bakeries which resell the bread are exempt as sales for resale, sales to customers such as a governmental agency which bakes bread for its own use are subject to tax. 5/24/55.