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 245.0330


245.0330 Cooking Wine. Cooking wine, which is rendered unfit for beverage use within the meaning of section 5362 of the Internal Revenue Code and therefore may be used only for cooking, qualifies as a food product. 9/21/94.