Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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F

245.0000 FOOD PRODUCTS—Regulation 1602

Annotation 245.1101

(a) IN GENERAL

245.1101 Yeast Granulars. Tax does not apply to the sale of viable yeast which is sold as a food for human consumption in the production of bread and malted alcoholic beverages such as beer, mead, and ale. Tax applies to the sale of fermentive yeast used in the manufacture of wine because the yeast is used in the manufacture of the wine, not incorporation. This is distinguished from the yeast used in beer and bread which is incorporated and consumed by humans, while the yeast for wine is not incorporated and, thus, not consumed by humans. 11/23/83.