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 245.0940


245.0940 Hypo-Allergenic Baby Formula. ProSobee, an infant formula made from soybeans containing no vegetable galactogens and Isomil, a milk-free, soy, infant formula, are exempt food products under section 6359 of the Revenue and Taxation Code. 12/14/65.