Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

F

245.0000 FOOD PRODUCTS—Regulation 1602

Annotation 245.0499

(a) IN GENERAL

245.0499 Herbal/Food Combination. Under California law, no particular claims for nutritive value are required for an item to be considered a food for human consumption. Herbal products, the labels of which deletiondo not designate the product as a food supplement or adjuncts, are food products. Thus, the sale of such products deletionis exempt from sales and use taxes. 1/31/94. (Am. 2010-1).