Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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F

245.0000 FOOD PRODUCTS—Regulation 1602

Annotation 245.1205.5

(b) DIETARY SUPPLEMENTS AND ADJUNCTS

245.1205.5 Fiber Bars. Fiber bars are not taxable dietary supplements since they are not preparations in liquid, powdered, granular, tablet, capsule, lozenge and pill form. (Regulation 1602(a)(5).) Fiber bars are food bars, comparable to candy, which is one of the products defined as "food products" by Regulation 1602 (a)(1), the sales of which are exempt from tax. 3/11/91.