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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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T


550.0000 Taxable Sales of Food Products—Regulation 1603

Annotation 550.0120

(a) In General—Facilities for Consumption


550.0120 Ice Cream Cones. Ice cream cones sold where they would not normally be consumed on the premises are tax exempt. 8/2/63.