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 245.0698


245.0698 Malt Extracts. Dry and liquid malt extracts are food products even when sold by retailers of beer making supplies for the purpose of making beer or other carbonated and/or other alcoholic malt beverages. 5/8/91.