Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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F

245.0000 FOOD PRODUCTS—Regulation 1602

Annotation 245.0860

(a) IN GENERAL

245.0860 Pan Oils. If a pan oil is essentially an edible oil of animal or vegetable origin, it is considered exempt. If, however, the oil has a substantial amount of mineral oil or other ingredient not within the definition of "food products," the sale thereof is subject to tax. 5/14/53.