Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

F

245.0000 FOOD PRODUCTS—Regulation 1602

Annotation 245.1296

(b) DIETARY SUPPLEMENTS AND ADJUNCTS

245.1296 Spirulina Plankton. Spirulina Plankton is a dehydrated vegetable aquatic organism in powdered form. It is a food source containing up to 71 percent vegetable protein, vitamins, minerals, trace elements, and chlorophyll. Regulation 1602 provides that ". . . unusual foods such as brewer's yeast, wheat germ, and seaweed are not subject to tax unless their label states they are a food supplement or the equivalent." As such, Spirulina Plankton is a food product unless the label indicates it is a food supplement. 4/27/81. (Am. 2010-1).