Indiana Code - Taxation - Title 6, Section 6-2.5-1-26

"Soft drinks"

Sec. 26. "Soft drinks" means nonalcoholic beverages that contain
natural or artificial sweeteners. The term does not include beverages
that contain milk or milk products, soy, rice, or similar milk
substitutes, or greater than fifty percent (50%) of vegetable or fruit
juice by volume.

As added by P.L.257-2003, SEC.17.

Last modified: May 28, 2006