Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
245.0000 FOOD PRODUCTS—Regulation 1602
(b) DIETARY SUPPLEMENTS AND ADJUNCTS
245.1132 Chocolate Chiffon Shake Mix. The label describes this product as a "Nutritional Diet with Aloe and Fiber" and as a meal replacement. The shake, if used as the sole source of nutrition, provides a daily intake of only 270 calories and 33 grams of protein, considerably less than the standard for a "complete dietary food." This product is a dietary supplement the sale of which is subject to tax. 6/17/91.