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 245.0580


245.0580 "Icee." "Icee" is a carbonated beverage, in a slightly different form for serving, and is subject to tax. While the CO2 contributes to the freezing process, it is also an essential part of the beverage itself. 3/24/70.