Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
245.0000 FOOD PRODUCTS—Regulation 1602
(b) DIETARY SUPPLEMENTS AND ADJUNCTS
245.1119 Aloe Vera Gel. Aloe vera gel consists of 99.55% aloe vera, .25% Irish Moss, and .20% sorbic acid (a food preservative). It is not labeled as a dietary supplement and is consumed as a beverage. Under these conditions it qualifies as an exempt food product under Regulation 1602. 8/21/89.