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 245.1415.250


245.1415.250 Crystal Geyser Sparkling Mineral Water. This product is a carbonated beverage and, thus, it is not a food product. Sales of this product are subject to tax. 4/28/97.