Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
245.0000 FOOD PRODUCTS—Regulation 1602
(b) DIETARY SUPPLEMENTS AND ADJUNCTS
245.1285 Shakes. This is usally a powdered drink mix sold for the purpose of weight loss or maintenance. Such drinks are powdered products produced or designed to decrease caloric intake and are excluded from the definition of a "food product". Their sales are subject to tax. 9/16/91.