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 245.1820


245.1820 Tom and Jerry Batter and Eggnog Batter. Tom and Jerry Batter and Eggnog Batter are exempt food products even though their principal use is as ingredients of alcoholic drinks. The batters themselves are made of ingredients which are themselves food products and they are ultimately intended for human consumption. Accordingly, the sales of these products are exempt as food products for human consumption. 12/1/50.