Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
245.0000 FOOD PRODUCTS—Regulation 1602
(d) SPECIFIC PRODUCTS
245.1416.800 Efficon. Efficon is a liquid formula taken to improve male sexual performance. The product label gives detailed instructions to the dosage, how to be swallowed, and how often to be taken. A detailed warning is given as to circumstances when the user should decrease the dose, discontinue the dose, or simply not take it at all. Efficon is advertised on the label as a treatment or mitigation for male sexual problems. Accordingly, when Efficon is sold over-the-counter, its sales are not exempt from tax under section 6369. 1/28/98. (Am. 1999-2). (Am. 2010-1).