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
245.1201 Dr. Hagiwara's Products. Dr. Hagiwara's Green Magma, Wheat Germ Extract, Green Essence, and Beta Carrot do not qualify as food products and their sales are subject to tax. They are sold in powdered form and the labels or other product literature accompanying the package containing the products make supplement claims. 9/2/97. (M98–3).