Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
245.0000 FOOD PRODUCTS—Regulation 1602
(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.