Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-5-40
Food not exempt
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
(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-20(c)(010); filed Dec 1, 1982, 10:35 am: 6 IR 49)
Amendment history
(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-20(c)(010); filed Dec 1, 1982, 10:35 am: 6 IR 49)
Source: view the official text
Nearby sections (25 sections)
- 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- 2.2-5-29 · Medical equipment, supplies and devices; rental (Repealed)
- 2.2-5-30 · Hearing aids; sales (Repealed)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
- 2.2-5-52 · Encumbrances on trade-ins