Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
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
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.