Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
245.0000 FOOD PRODUCTS—Regulation 1602
(a) IN GENERAL
245.0395 Essential Oils. These are products such as oil of clove, oil of fir, oil of lemon, etc. These oils are sold in one ounce bottles with no dropper. The labels contain no statement as to use. It is understood that "essential oils" sold in one ounce bottles are generally used as scents and not meant to be ingested. As such, the essential oils are not food products and their sales are subject to tax. 8/23/89.