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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 245.0900

(a) In General

245.0900 Petroleum and Mineral Oil, tax applies to sale to bakeries for use in lubricating dough cutters and troughs although a portion of such lubricants is picked up by and becomes an ingredient of the bakery products. 6/23/50.