Section 45IAC2.2-5-38. Food for human consumption; exemptions

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The gross retail tax act exempts food for human consumption. Primarily the exemption is limited to sales by grocery stores, supermarkets, and similar type businesses of items which are commonly known as grocery food. (Department of State Revenue; Ch. 5, Reg. 6-2.5-5-20(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 48)

                    
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