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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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F


245.0000 Food Products—Regulation 1602

Annotation 245.0940

(a) In General

245.0940 Hypo-Allergenic Baby Formula. ProSobee, an infant formula made from soybeans containing no vegetable galactogens and Isomil, a milk-free, soy, infant formula, are exempt food products under section 6359 of the Revenue and Taxation Code. 12/14/65.