45 Ind. Admin. Code 2.2-5-39

Current through December 4, 2024

Section 45 IAC 2.2-5-39 - Food for human consumption; exemption examples

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 39.

(a) The gross retail tax act specifies the items which constitute tax exempt food for human consumption.

(b) A number of items normally sold by grocery stores, supermarkets, and similar type of businesses are classified in this regulation [45 IAC 2.2] under the heading "nontaxable items". These examples are for illustrative purposes and are not intended to be all-inclusive.

"NONTAXABLE ITEMS"

Baby Foods

Bakery Products

Baking Soda

Bouillon Cubes

Cereal & Cereal Products

Chocolate (for cooking purposes only)

Cocoa

Coconut

Coffee & Coffee Substitutes

Condiments

Crackers

Dehydrated Fruit & Vegetables

Diet Foods

Eggs & Egg Products

Extracts, Flavoring as an Ingredient of Food Products

Fish & Fish Products

Flour

Food Coloring

Fruit & Fruit Products, including Fruit Juices

Gelatin

Health Foods

Honey

Ice Cream, Toppings, and Novelties

Jams

Jellies

Ketchup

Lard

Marshmallows

Mayonnaise

Meat & Meat Products

Milk & Milk Products

Mustard

Nuts, including salted, but not chocolate or candy-coated

Oleomargarine

Olive Oil

Olives

Peanut Butter

Pepper

Pickles

Popcorn

Potato Chips

Powdered Drink Mixes (Presweetened or Natural)

Relishes

Salad Dressings and Dressing Mixes

Salt

Sauces

Sherbets

Shortenings

Soups

Spices

Sandwich Spreads

Sugar

Sugar Products, and Sugar Substitutes

Syrups

Tea

Vegetables & Vegetable Products (Excluding Salad Bars)

Vegetable Juices

Vegetable Oils

Yeast

Some items in the above categories will be subject to tax if they are sold in small quantities and, therefore, are prepared for immediate consumption. (010); filed Dec 1, 1982, 10:35 am: 6 IR 48; filed Aug 6, 1987,

45 IAC 2.2-5-39

Department of State Revenue; Ch. 5, Reg. 6-2.5-5-20 b 4:30 pm: 10 IR 2636