Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2010
Sales and Use Tax Annotations
245.0000 FOOD PRODUCTS—Regulation 1602
(a) IN GENERAL
245.0498 Herb Capsules. Nature's Sunshine Herb products are sold in capsule form. They are an herbal food combination containing such items as kelp plant, dandelion root and alfalfa herb.
Since the label does not state that the product is to be used as a dietary supplement or adjunct, these products qualify as food products the sale of which is exempt from tax. 2/5/92. (Am. 2010-1).