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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 245.1095

(a) In General

245.1095 Toppkrisp Nutritional High Fiber Meal Replacement. From the brochure's reference to convenience and the fact that Toppkrisp Nutritional High Fiber Meal Replacement apparently does not need to be mixed with anything, it is assumed the product is similar to a wafer, cracker, or cookie. This product qualifies as a "food product" the sales of which are exempt from tax since it is not sold in a form described in section 6359 (c). 5/9/91. (AM 2017).