45 IAC 2.2-5-40 Food not exempt

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

(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-20(c)(010); filed Dec 1, 1982, 10:35 am: 6 IR 49)