Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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F

245.0000 FOOD PRODUCTS—Regulation 1602

Annotation 245.1129

(b) DIETARY SUPPLEMENTS AND ADJUNCTS

245.1129 Capsules to be Taken before Meals. Peak 2008, Nature's 2000 and Biogin 2001 are food adjuncts. The fact that the brochure which describes the products contains a disclaimer regarding any claims of therapeutic value of the products does not alter the conclusion that these products are food adjuncts. They are sold in capsule form with directions to take "one-half hour before meals." 11/16/94.