Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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F

245.0000 FOOD PRODUCTS—Regulation 1602

Annotation 245.1910

(d) SPECIFIC PRODUCTS

245.1910 "Wine Without Alcohol." "Wine Without Alcohol" is 99.51% alcohol free and is not carbonated or effervescent.

Although this wine product would not be considered an alcoholic beverage pursuant to section 23004 of the Business and Professions Code, for sales and use tax purposes such products are considered wine notwithstanding their containing less than 0.505% alcohol. This product falls within the category of spirituous or vinous liquors because it is the fermented juice of the grape and contains alcohol. Sales of this beverage are not sales of food products under Regulation 1602. 7/31/86.