45 IAC 2.2-5-42 Soft drinks, sodas and similar beverages

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 42. Any "soft drink" which contains carbonated water is subject to tax. However, some other drinks which may not contain carbonated water but which are normally purchased for consumption out of "soft drink bottles or cans will also be subject to tax. This would include, for example, chocolate drinks. The term soft drinks" does not include fruit and vegetable juices.

(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-20(c)(030); filed Dec 1, 1982, 10:35 am: 6 IR 49)