Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
245.0000 FOOD PRODUCTS—Regulation 1602
(d) SPECIFIC PRODUCTS
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.