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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 245.0280

(a) In General

245.0280 Carbonated Beverage Resembling Champagne. A nonalcoholic carbonated beverage prepared and sold to resemble champagne is not a food product within the meaning of section 6359. 6/22/65.