Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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F

245.0000 FOOD PRODUCTS—Regulation 1602

Annotation 245.1420

(d) SPECIFIC PRODUCTS

245.1420 Food Products—Exempt. The items listed below qualify as exempt food products under section 6359.

"Food Products" include all fruit juices, vegetable juices and other beverages, including all beverages composed in part of fruit or vegetable juice, except: carbonated water, carbonated beverages, spirituous, malt, or vinous liquors. The exemption applies whether the beverages are in liquid or frozen form, and includes all powders, concentrates or other bases for exempt beverages.

Beginning December 1, 1992, "Food Products" include all noncarbonated and noneffervescent bottled water and medicated and nonmedicated gum.

During the period July 15, 1991 to November 30, 1992, noncarbonated and noneffervescent bottled water and all chewing gum were excluded from the definition of food products for human consumption.

For the period prior to July 15, 1991, sales of noncarbonated and noneffervescent bottled water were exempt only if the individual containers were one-half gallon or more in size. Also, only nonmedicated gum was included in the definition of "Food Products".

  • Accent 1/11/50
  • Amway's Nutrilite Food Bar 5/23/78

Bitters:

  • Angostura 10/24/56
  • Orange 10/24/56
  • Orange Flower Water 10/24/56
  • Peychaud 10/24/56
  • Brandied Fruit and Nuts 2/2/53
  • Brandied Mince Meat 10/31/58
  • Caltrol 7/27/60

Cocktail Mixes:

  • Bloody Mary 8/7/64
  • Mai Tai 8/7/64
  • Scarlet O'Hara 8/7/64
  • Beachcomber Brand
  • Daiquiri 11/5/65, 9/20/66
  • Fog Cutter 11/5/65, 9/20/66
  • Mai Tai 11/5/65, 9/20/66
  • Margarita 11/5/65, 9/20/66
  • Navy Grog 11/5/65, 9/20/66
  • Scorpion 11/5/65, 9/20/66
  • Tahiti Joe's Brand
  • Daiquiri 3/31/66
  • Mai Tai 3/31/66
  • Margarita 3/31/66
  • Navy Grog 3/31/66
  • Pink Daiquiri
  • Planters Punch
  • Scorpion
  • Volcano
  • Zombie
  • Vita Pakt Citrus Products Co.
  • Collins Mix 11/15/65
  • Daiquiri Mix 11/15/65
  • Don the Beachcomber 11/15/65
  • Margarita Mix
  • Gimlet Mix
  • Margarita Mix
  • Screwdriver Mix
  • Whiskey Sour Mix
  • Dextrogen 2/6/52
  • Diced Citron 10/31/58
  • Dietene 5/6/60
  • "Duets" 10/19/56
  • D-Zerta 2/3/60
  • Enfamil Liquid 10/29/59
  • Enfamil Powder 10/29/59
  • Fudge and Icing Mix 4/4/55
  • Hot Buttered Rum Batter 11/20/63
  • Hy Pro 2/6/52
  • Instant Control 7/3/61
  • Instant Sereno 10/10/55
  • Korean Ginseng Products 12/12/77
  • Sustagen 3/21/60
  • Mile High Instant Food Fortified 1/16/56
  • Nature's Favorite 6/14/61
  • Nestle's Quik Shake 2/7/67
  • Nutrament 5/1/63
  • Pam 8/14/69

Teas:

  • Mate, an Argentine tea 12/10/53
  • Toddy 12/21/51

Yeast, Active Dry:

  • Fleischmann's 8/12/52. (Am. 2000–1; Am. 2003–3).