Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
245.0000 FOOD PRODUCTS—Regulation 1602
(a) IN GENERAL
245.1067 Sports Energy Drinks. Sales of sports energy drinks, as a product category, are nontaxable without regard to wording such as "carbohydrate" or "energy," which may appear on their label. The products are little more than sugar and water and not supplemental or adjunct items to remedy gross dietary deficiencies or gross mineral depletion. These products are marketed as responsive to transitory nutritional depletion resulting from strenuous exercise. These products are nothing more than beverages. A sale of a product from this entire product category is nontaxable as a food product, without regard to insubstantial difference between products. 5/29/96.