Laws, Regulations and Annotations
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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 245.1020
(a) In General
245.1020 Semifrozen Beverage Products. Semifrozen beverage products marketed variously as "frozen slush," "fruit slush," "Slurpee," "Blizzard," etc., are subject to tax if they are carbonated and are exempt if noncarbonated. They are not snow-cones. 3/12/70.