Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

F

245.0000 FOOD PRODUCTS—Regulation 1602

Annotation 245.1128.010

(b) DIETARY SUPPLEMENTS AND ADJUNCTS

245.1128.010 Cambridge Diet and Nutrition Bar. The Cambridge Diet and Nutrition Bar is described as "a delicious addition to the Cambridge Weight-Loss Program" and a "carefully balanced nutritional supplement for the Cambridge Nutrition Program." The bar is carob coated, peanut flavored, and is sold in bar form. Each 11 gram bar provides the user with 150 calories, 11 grams of protein, 17 grams carbohydrates, and 4 grams of fat. The user is advised of two patents, both of which are for inventions concerning dietary supplements and dietary methods for employing said supplements for the treatment of obesity. The company also states that the diet can be used as a nutritional supplement separate and apart from the weight loss program.

It is concluded that the "Cambridge Diet and Nutritional Bar" is sold as a dietary supplement. However, section 6359 specifically excludes from the term "food products" dietary supplements in liquid, powdered, granular, tablet, capsule, lozenge, and pill form. Since the Cambridge Diet and Nutrition Bar is not sold in any of these specified forms, it is outside the exclusion from the exemption from tax under section 6359 for "food products." Therefore, tax does not apply to the sale or use of this product. 9/27/83.