Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
F
245.0000 Food Products—Regulation 1602
Annotation 245.0285
(a) In General
245.0285 Carbonated Fruit Juices. Carbonated products which are considered 100% natural fruit juices qualify as exempt "food products". If the carbonated product includes a preservative, such as sodium benzoate, or any other additive, it will not be considered a natural fruit juice and tax will apply to its sale. 3/5/87.