Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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F

245.0000 FOOD PRODUCTS—Regulation 1602

Annotation 245.0390

(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.