45 Ind. Admin. Code 2.2-5-40
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 40.
The gross retail tax act specifies items which do not constitute "food for human consumption" exempted by the Act [IC 6-2.5]. A number of items normally sold by grocery stores, supermarkets, and similar type businesses are classified in this regulation [45 IAC 2.2] under the heading "taxable items". These examples are for illustrative purposes and are not to be all-inclusive.
"TAXABLE ITEMS"
Alcoholic Beverages
Candy & Confectionery
Candied Apples
Caramel Coated Popcorn
Chewing Gum
Chocolate Covered Nuts
Cocktail (dry or liquid) Mixes
Dietary Supplements in any form
Household Supplies (Brooms, Mops, Etc.)
Ice
Liver Oils, such as Cod and Halibut
Lozenges
Nonprescription Medicines
Paper Products
Pet Foods and Supplies
Soap & Soap Products
Soft Drinks, Sodas & Similar Beverages
Tobacco Products
Tonics, Vitamins and other Dietary Supplements
Toothpaste
Water, including mineral, bottled carbonated & Soda
45 IAC 2.2-5-40