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
245.1155 Dietetic Cookies. Retail sales of Estee Assorted Dietetic Cookies are not subject to sales tax. Such cookies are not dietary supplements since they are not ". . . preparations in liquid, powdered, granular, tablet, capsule, lozenge, and pill form. . . ." (Section 6359.) (For the period July 15, 1991 to November 30, 1992, Dietetic Cookies were classified as taxable snack foods which were excluded from the definition of exempt food products.) 10/17/72.