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 245.1440


245.1440 Food Products—Taxable. The items listed below do not 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 liquor. The exemption applies whether the beverages are in liquid or frozen form, and includes all powders, concentrates or other bases for exempt beverages.

During the period July 15, 1991 to November 30, 1992, "food products" excluded candy and confectionery, and "snack foods." Noncarbonated and noneffervescent bottled water and chewing gum were excluded from the definition of food products for human consumption.

For periods 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.

  • Acidaphilus 3/19/58
  • All-Purpose Gelatin (Dietary Supplement) 8/5/60
  • Apple Cider, hard 8/22/55
  • Bone Meal Tablets 7/27/60
  • "Cal-Protein" 8/23/54
  • Coloring, food 4/30/54
  • Glutamic Acid 7/27/60
  • Herbal Laxatives 3/13/52
  • Naturslim 8/8/77
  • Oral Protein Supplement 8/2/51
  • Powdered Kelp 10/6/59
  • Revall's Instant Protein (Dietary Supplement) 2/15/61
  • Roma 8/22/50
  • Special Food Supplement 12/21/61
  • Tryosine 7/27/60
  • Veg-Amino Mineral Mix 5/31/68
  • Veg-O-Ready 5/6/57 (Am. 99–2).