Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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245.0000 FOOD PRODUCTS—Regulation 1602

Annotation 245.1293


245.1293 Somatogain. The label identifies Somatogain, which is in powdered form, as a dietary supplement. The label further states each serving contains 156 calories and 0 grams of protein, and contains the statement: "Not a significant source of fat, cholesterol, dietary fiber, vitamin A, vitamin C, and iron."

Based on the nutrition facts listed on the label, this product does not contain sufficient amounts of protein, calories, and other vitamins and minerals for it to be considered a complete dietary food as that term is defined in Regulation 1602. Therefore, its sales are subject to tax. 07/01/96.