Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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245.0000 FOOD PRODUCTS—Regulation 1602

Annotation 245.0495


245.0495 Herbal Chew. An herbal chew that is not made of gum is not a food product or chewing gum even though it contains no tobacco. Accordingly, its sales are subject to tax. 10/19/94.