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BTLG Table of Contents > Sales and Use Tax Annotations > F > 245.0000 Food Products > Annotation 245.0340

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F

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245.0000 Food Products—Regulation 1602

Annotation 245.0340

(a) In General

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245.0340 Curing Salt. Curing salt sold to butchers for curing meat is permanently incorporated into the meat and such sales are exempt both as sales of a food product and as sales for resale. In the curing process, it is assumed that a fairly large amount of the curing salt does not become permanently incorporated into the meat but is lost or discarded. Nevertheless, this is not important. The critical factor is whether this product is purchased for the purpose of being incorporated into the meat. If this is the purpose, it is not significant that the process used entails a large amount of waste. 10/6/55.