Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


245.0000 FOOD PRODUCTS—Regulation 1602

Annotation 245.0460


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.