Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603
(j) HOT PREPARED FOOD PRODUCTS
550.1770 Nuts. The sale of hot nuts which are sold from enclosed display cases and that are heated through the use of ordinary light globes constitutes a sale of a hot food product and is therefore subject to tax. 8/28/72.