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 245.1020


245.1020 Semifrozen Beverage Products. Semifrozen beverage products marketed variously as "frozen slush," "fruit slush," "Slurpee," "Blizzard," etc., are subject to tax if they are carbonated and are exempt if noncarbonated. They are not snow-cones. 3/12/70.