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 245.1370


245.1370 Bee Pollen. The following products are considered as exempt food products since they are not described on their labels as food supplements.

(1) Whole Grain Bee Pollen

(2) Kid-Bees Bee Pollen

(3) Bee Pollen Tablets

(4) Bee Propolis

The following products do not qualify for the "food product" exemption since capsule or granular forms are described on the label as dietary supplements.

(1) Royal Energizer—Royal jelly for the Lady

(2) Royal Energizer—For Men

(3) Weight-Bee-Ter—All Natural Diet System. 9/28/64.