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 245.1243

(b) DIETARY SUPPLEMENTS AND ADJUNCTS

245.1243 Metabolic Optimizer. This is a powdered drink mix which is described as "a more potent and highly concentrates source of branched-chain amino acids . . . plus energizing carbohydrates and medium-chain tri-glycerides" along with vitamins, minerals, etc. It provides only 351 calories and 31 grams of protein per day.

Since it does not supply the required calories and protein per day, it does not qualify as a complete dietary food. Thus, the sales of this product are taxable. 10/29/91.