45 IAC 2.2-5-41 Confectionary items

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

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.

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