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 245.1360


245.1360 Yeast. When yeast is prepared in dried, flaked, powdered, or tablet form, it is sold primarily as a dietary supplement or adjunct, that is pasteurized and the live yeast cells are killed in the process. While some yeast in this form may be used in food preparations, if yeast in such form is sold principally for use as a dietary supplement or adjunct it must be regarded under the statute and regulation as other than a food product for human consumption as therein defined. 7/24/52.