Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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F

245.0000 FOOD PRODUCTS—Regulation 1602

Annotation 245.1215

(b) DIETARY SUPPLEMENTS AND ADJUNCTS

245.1215 Juice Plus+. This product provides natural fruit powders, fruit fibers, and food enzymes, along with food actives and acidophilus. Although Juice Plus+ is in capsule form, the label does not state that it is either a food or dietary supplement or adjunct. It also does not indicate that the purpose of the product is to increase, decrease, or maintain the intake of vitamins, minerals, proteins, or calories. The supplier states ". . . being sold as a real food, not a food supplement, vitamin or diet product." Therefore, it is considered a food product, the sales of which are exempt from tax under Regulation 1602(a)(1). 12/16/93. (Am. 2010-1).