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 245.0280

(a) IN GENERAL

245.0280 Carbonated Beverage Resembling Champagne. A nonalcoholic carbonated beverage prepared and sold to resemble champagne is not a food product within the meaning of section 6359. 6/22/65.