Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
245.0000 FOOD PRODUCTS—Regulation 1602
(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.