Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
F
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.