Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-5-39
Food for human consumption; exemption examples
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
Cookies
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.
Amendment history
(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-20(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 48; filed Aug 6, 1987, 4:30 pm: 10 IR 2636)
Source: view the official text
Nearby sections (25 sections)
- 2.2-5-27 · Medical exemptions; definitions
- 2.2-5-28 · Medical equipment, supplies and devices; exemptions…
- 2.2-5-29 · Medical equipment, supplies and devices; rental (Repealed)
- 2.2-5-30 · Hearing aids; sales (Repealed)
- 2.2-5-31 · Hearing aids; sales of parts, attachments or accessories…
- 2.2-5-32 · Devices used to administer insulin; exemption
- 2.2-5-33 · Prescription drugs; sales
- 2.2-5-34 · Insulin, oxygen, blood and blood plasma; sales
- 2.2-5-35 · Sales of drugs to doctors and other licensed practitioners
- 2.2-5-36 · Licensed practitioners; purchases
- 2.2-5-37 · Definitions
- 2.2-5-38 · Food for human consumption; exemptions
- 2.2-5-39 · Food for human consumption; exemption examples
- 2.2-5-40 · Food not exempt
- 2.2-5-41 · Confectionary items
- 2.2-5-42 · Soft drinks, sodas and similar beverages
- 2.2-5-43 · Food for immediate consumption
- 2.2-5-44 · Combination business; sales of groceries and meals
- 2.2-5-45 · Caterers
- 2.2-5-46 · School meals
- 2.2-5-47 · School building materials
- 2.2-5-48 · Gross receipts exempt from gross income tax; U.S. and…
- 2.2-5-49 · Sales to the United States
- 2.2-5-50 · Selling at retail; gross income
- 2.2-5-51 · United States retailer's and manufacturer's excise taxes