Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
245.0000 FOOD PRODUCTS—Regulation 1602
(a) IN GENERAL
245.0287 Carbonated Fruit Juices—Other Additives. Under Sales and Use Tax Annotation 245.0285 (3/5/87), carbonated fruit juices are considered "food products" if they contain 100% natural fruit juice. However the annotation points out that if the carbonated product includes a preservative, such as sodium benzoate, or any other additive, it will not be considered a natural fruit juice and tax will apply to its sale.
An exception to that statement occurs when a substance that naturally occurs in fruit juices is added to the juice. For example, the addition of citric acid and/or ascorbic acid (Vitamin C) to carbonated 100% fruit juices in which Vitamin C already occurs will not cause the juice to be excluded from food products under Regulation 1602(a)(2). 10/28/03. (2004–2).