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 245.0980


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.