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

(b) DIETARY SUPPLEMENTS AND ADJUNCTS

245.1205 Energy Bars. (Shaklee) Food bars are listed as food products in Regulation 1602(a)(1) because the Energy Bar is not one of the forms of food products to which the conditions of Regulation 1602(a)(5) apply. Its sales are exempt from tax. (For the period July 15, 1991 to November 30, 1992, snack foods were excluded from definition of exempt food products. There was insufficient information available to determine whether the Energy Bar was a snack food). 11/26/90.