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 245.1410


245.1410 Advance. Advance is a nutritional beverage which is specifically formulated to meet the total nutritional needs of older babies. This product is recommended for use either as a supplement to mother's milk, or as an alternative to cow's milk. Thus, Advance qualifies as a food product and, its sales are not subject to tax. 7/30/84.