Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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F

245.0000 FOOD PRODUCTS—Regulation 1602

Annotation 245.0085

(a) IN GENERAL

245.0085 Barley Essence Barley Powder. Barley Essence Barley Powder is described as "nature's concentrated whole food, containing vitamins, minerals, amino acids, active enzymes, and chlorophyll for complete balanced nutrition." This is a powdered health food made from brown rice and the dried juice of the barley plant. This product is not described as a food or dietary supplement or adjunct nor does it make any weight loss claims. This product qualifies as a vegetable juice product, the sale of which is exempt from tax. 6/5/91.
(Am. 2010-1).