Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
245.0000 FOOD PRODUCTS—Regulation 1602
(a) IN GENERAL
245.1066 Sports Drinks. Noncarbonated sports drinks such as Gatorade, Powerburst, Exceed, etc., qualify as food products the sales of which are exempt from tax under Regulation 1602(a)(1). 2/26/97.