Indiana Code - Taxation - Title 6, Section 6-2.5-1-20

"Food and food ingredients"

Sec. 20. "Food and food ingredients" means substances, whether
in liquid, concentrated, solid, frozen, dried, or dehydrated form, that
are sold for ingestion or chewing by humans and that are consumed
for their taste or nutritional value. The term does not include
alcoholic beverages, candy, dietary supplements, or soft drinks.

As added by P.L.257-2003, SEC.11.

Last modified: May 28, 2006