Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2010
Sales and Use Tax Annotations
245.0000 FOOD PRODUCTS—Regulation 1602
(b) DIETARY SUPPLEMENTS AND ADJUNCTS
245.1355 ToppFast Diet Plan Meal. ToppFast Diet Plan Meal are powders which must be mixed with water to be consumed. It is described as "a delicious, nutritious, metabolically-balanced diet meal. It has been developed by a physician who has medically supervised thousands of fasting patients under clinical conditions". The two labels that were furnished included a chicken soup and a vanilla drink.
Diet products, such as dehydrated soup are food products. As such, sales of the soup are exempt from tax. The drink mix is a powdered product, and the label states that it is sold for weight loss purposes. Therefore, sales of the drink mix are subject to tax. 8/8/91.