Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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245.0000 FOOD PRODUCTS—Regulation 1602

Annotation 245.1400

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

245.1400 Maraschino Cherries. Maraschino cherries sold in bottles are normally regarded as exempt food products. However, when sold as a candied or glaced fruit they are subject to tax unless sold for cooking purposes. 3/24/53.