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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 245.1780

(d) Specific Products


245.1780 Sustacal. Sustacal is a nutritionally complete food in liquid form and may be used either as a meal substitute or taken as a person's sole source of nutrition. This product qualifies as a food product and, therefore, its sales are not subject to tax. 7/30/84.