Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
245.0000 FOOD PRODUCTS—Regulation 1602
(a) IN GENERAL
245.0980 Salted Wine. Salted wine sold for use in cooking, is "rendered unfit for beverage use" under section 5362(d) of the Internal Revenue Code and is not "fit for beverage purposes" under section 23004 of the Business and Professions Code. It is, therefore, not a "vinous liquor" under section 6359 of the Revenue and Taxation Code and, accordingly, qualifies as an exempt food product. 2/8/68.