Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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245.0000 FOOD PRODUCTS—Regulation 1602

Annotation 245.0290


245.0290 Chemicals Used in Experimental Diet. Mixtures of amino acids, vitamins and minerals are combined with fruit-flavored liquids and used as an experimental diet for human beings. Inasmuch as these combinations are basic elements of normal food for human consumption and are intended to be substituted therefor, they qualify as food products under section 6359 7/21/67.