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 245.1221

(b) DIETARY SUPPLEMENTS AND ADJUNCTS

245.1221 Lactaid. According to the manufacturer's brochure, lactaid is a "natural yeast-derived enzyme which is added to milk to convert its lactose into easily digestible sugars." Lactaid, which comes in liquid and tablet forms, is recommended for people who "have trouble digesting the lactose into milk." It is clear from this description that Lactaid is sold as a dietary supplement or adjunct and is not a food product exempt from tax pursuant to Regulation 1602(a)(5). However, Lactaid brand ready-to-drink milk and cheeses qualify as food products and are exempt from sales tax. 12/1/89.