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 245.0920


245.0920 Peanuts, dried salmon, pretzels and beef jerky are considered exempt food products. If, however, retailer provides any facilities for the consumption of such products their sale would be taxable. (For the period July 15, 1991 to November 30, 1992, pretzels were classified as taxable snack foods which were excluded from the definition of exempt food products.) 3/11/54.