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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 2.2-5-41

Confectionary items

Official textiac.iga.in.govlast amended

Sec. 41. (a) Preparations of fruits, nuts, or popcorn in combination with chocolate, sugar, honey, candy, or other confectionary, unless sold

for cooking purposes, are not considered exempt "food" items. The method used in packaging and distributing these preparations, including the kind

and size of container used, will be considered in determining the primary use for which these preparations are sold.

(b) Chocolate commonly used for cooking purposes is considered exempt "food" within the meaning of this regulation [45 IAC

2.2]. The method used in packaging and distributing chocolate, including the kind and size of container used, will be considered in

determining the primary use for which it is sold.

Amendment history

(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-20(c)(020); filed Dec 1, 1982, 10:35 am: 6 IR 49)

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Nearby sections (25 sections)
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  2. 2.2-5-30 · Hearing aids; sales (Repealed)
  3. 2.2-5-31 · Hearing aids; sales of parts, attachments or accessories…
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  5. 2.2-5-33 · Prescription drugs; sales
  6. 2.2-5-34 · Insulin, oxygen, blood and blood plasma; sales
  7. 2.2-5-35 · Sales of drugs to doctors and other licensed practitioners
  8. 2.2-5-36 · Licensed practitioners; purchases
  9. 2.2-5-37 · Definitions
  10. 2.2-5-38 · Food for human consumption; exemptions
  11. 2.2-5-39 · Food for human consumption; exemption examples
  12. 2.2-5-40 · Food not exempt
  13. 2.2-5-41 · Confectionary items
  14. 2.2-5-42 · Soft drinks, sodas and similar beverages
  15. 2.2-5-43 · Food for immediate consumption
  16. 2.2-5-44 · Combination business; sales of groceries and meals
  17. 2.2-5-45 · Caterers
  18. 2.2-5-46 · School meals
  19. 2.2-5-47 · School building materials
  20. 2.2-5-48 · Gross receipts exempt from gross income tax; U.S. and…
  21. 2.2-5-49 · Sales to the United States
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  24. 2.2-5-52 · Encumbrances on trade-ins
  25. 2.2-5-53 · Interstate commerce; sales
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