Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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F

245.0000 FOOD PRODUCTS—Regulation 1602

Annotation 245.1419

(d) SPECIFIC PRODUCTS

245.1419 Food For Life Products. Food For Life soups and cereals are exempt as food products since soup and cereals are listed in the regulation as food products and these products are not designated as food supplements or adjuncts.

Food For Life drinks and shakes are powdered products and the labels describe them as food adjuncts for the purpose of weight loss. These products are excluded from the term "food products" and are taxable.

Food For Life meal replacement bar is an exempt food product. The bar is not one of the forms excluded from exemption by Regulation 1602(a)(5). 6/6/91.