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 245.1287

(b) DIETARY SUPPLEMENTS AND ADJUNCTS

245.1287 Shapelite. Shapelite's label designates this product as a source of high quality protein. It does not supply enough calories or protein to be a complete dietary food. Therefore, it is excluded from the definition of "food products" under Regulation 1602(a)(5), and its sales are subject to tax. 3/1/91.