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 245.1264

(b) DIETARY SUPPLEMENTS AND ADJUNCTS

245.1264 Pathway Meal Replacement Shake. Pathway Meal Replacement Shake is a product which is mixed with water to be consumed. The mixture is nutritionally balanced and high in fiber and is designated as a dietary supplement for the purpose of weight management. Therefore, it is excluded from the definition of "food products" by Regulation 1602 (a)(5), and its sales are subject to tax. 3/11/91.