Sales of the following products are taxable:

• flavoured, coloured or sweetened ice waters (frozen or not frozen)
• frozen juice bars
• ice pops

Sales of such products are taxable even if the products contain fruit juices or pieces of fruit, and regardless of the percentage of fruit juice in them and whether they are sold on a stick or otherwise.

Frozen confections containing a mixture of fruit or fruit juice and dairy products (such as cream or ice cream) are also taxable.