Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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245.0000 FOOD PRODUCTS—Regulation 1602

Annotation 245.1204


245.1204 Encapsulated Bee Pollen. Encapsulated bee pollen may be classified as a food product in the "unusual food" category (Regulation 1602(a)(5)) unless the label states that it is a food supplement or equivalent. Phrases such as "natural food supplement" and ". . . as an addition to the everyday diet" on the label would prevent the product from being an exempt food product. 1/8/86.