Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
245.0000 FOOD PRODUCTS—Regulation 1602
(a) IN GENERAL
245.0710 Manufacturer's Coupons Redeemed with Food Stamps and Cash. When a retailer receives cash, manufacturer's coupons, and food stamps for a taxable sale, the amounts paid in cash as well as the amounts paid in manufacturer's coupons are subject to sales tax. USDA regulations are consistent with this application of tax.
When a person purchases mixed merchandise, some generally taxable and some exempt, and pays for it with food stamps and cash, the amount of the food stamps must be applied first to merchandise normally subject to sales tax. 11/1/91; 11/12/91.