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 245.0652


245.0652 Liqueur-Filled Candy. While chocolates filled with liqueurs meet the definition of candy and confectionery pursuant to Sales and Use Tax Law section 6359, they do not necessarily qualify for exemption as "food products." When these chocolates are sold with a label stating the sale to a person under age 21 is unlawful because the product contains sufficient amounts of alcohol, the products are taxable. "Spirituous, malt and vinous liquors" are specifically excluded from the term "food products." 1/5/90.