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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 245.1105

(a) In General

245.1102 Yeast. Yeast purchased by both beer and winemakers are both food products and are used for similar purposes. Beer brewers and winemakers select specific strains of yeast for the flavor, aroma, and alcohol content that the yeast contributes to the end product. Therefore, sales of viable yeast that is sold as food for human consumption in the production of beer, mead, ale, and wine are not subject to tax under Regulation 1602. (1/19/16)