Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
245.0000 FOOD PRODUCTS—Regulation 1602
(d) SPECIFIC PRODUCTS
245.1530 Mineral Oil. Mineral oil is not a food product even though consumed by humans. It has no nutritional value and is not broken down by the digestive system. Its use is for medicinal purposes and therefore its sales are subject to tax. 7/17/56.