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
245.1290 Slippery Elm Herbal Tea. Slippery Elm Herbal Tea sold in capsule form does not qualify as an exempt food product. Food products do not include preparations in capsule form that are sold as dietary supplements or adjuncts. 9/27/76.