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 245.1411


245.1411 All-Sport Body Quencher. This product is a food product, sales of which are exempt, although it contains trace amounts of carbonation. Sports energy drinks are generally recognized as falling into the general food products category. 2/28/97.