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 245.0460

(a) IN GENERAL

245.0460 Low-Alcohol Wine. Although it contains only .49% alcohol by volume, St. Regis Vineyard's Wine Without Alcohol is nevertheless a ". . . spirituous, malt or vinous liquor," specifically excluded from the term "food products" by Regulation 1602(a)(2). 7/31/86.