Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
245.0000 FOOD PRODUCTS—Regulation 1602
(a) IN GENERAL
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.