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)