Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
245.0000 FOOD PRODUCTS—Regulation 1602
(a) IN GENERAL
245.0390 Edible Flowers. Sales of edible flowers are taxable sales. Flowers are ordinarily used in gardens or for decoration and not as food for human consumption. Section 6359(b) specifically provides that food products include "vegetables and vegetable products" and "fruits and fruit products" but does not list edible flowers as a food product. The fact that an item is edible does not by itself make the item a food product. 2/6/91.