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 245.0498


245.0498 Herb Capsules. Nature's Sunshine Herb products are sold in capsule form. They are an herbal food combination containing such items as kelp plant, dandelion root and alfalfa herb.

Since the label does not state that the product is to be used as a dietary supplement or adjunct, these products qualify as food products the sale of which is exempt from tax. 2/5/92. (Am. 2010-1).