Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015

Sales and Use Tax Annotations

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245.0000 FOOD PRODUCTS—Regulation 1602

Annotation 245.1380

(c) CANDY AND CONFECTIONERY (Taxable July 15, 1991 to Nov. 30, 1992.)

245.1380 Glaced Fruit. Glaced fruit normally is considered as a confection and subject to tax. If, however, it is used in cooking food product, such as a fruit cake, it would be exempt. The type of package in which it is sold, such as a plain box with cooking directions on it would be evidence that it was sold for cooking purposes rather than as a confection. 6/24/53.