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 245.1245

(b) DIETARY SUPPLEMENTS AND ADJUNCTS

245.1245 Micro Diet Products. Uni-vite Micro Bar: This food bar is analogous to candy bars which are deemed to be exempt by Regulation 1602, and is therefore exempt.

Micro Muesli, Micro Pasta, Micro Chili, and Micro Soups: These products are in a form traditionally accepted as food products and are exempt even though they may contain a high proportion of powders and are designed to decrease caloric intake.

Micro Drinks: These products are not within the definition of "food products" and are therefor taxable. This is a powdered drink mix designed for weight loss or maintenance. Typically, they contain 66 grams of protein and 630 calories and so do not meet the requirements to be a complete dietary food.

Although medicines are not food products, we have previously concluded that, under the proper circumstances, food products may be prescription medicines. If a physician furnishes Micro Diet products as part of a supervised weight loss regime to treat other health problems of a patient, the sale to the patient would be exempt and the purchase by the physician from the product distributor would be exempt as being for resale in the regular course of business. 2/28/91.