Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603
(j) HOT PREPARED FOOD PRODUCTS
550.2020 Tortillas. Tortillas qualify as bakery products and their sale is exempt from tax whether they are sold hot or cold, to the same extent that other bakery products sold on a "take-out" basis are exempt. 1/19/72.