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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 245.0920
(a) In General
245.0920 Peanuts, dried salmon, pretzels and beef jerky are considered exempt food products. If, however, retailer provides any facilities for the consumption of such products their sale would be taxable. 3/11/54. (AM 2017).