Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
245.0000 FOOD PRODUCTS—Regulation 1602
(a) IN GENERAL
245.1080 Survival Kits. Where such kits contain food products as well as other items that are taxable and the kit is sold for a lump sum, an allocation between the taxable and non-taxable items must be made. 11/31/61.