Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
245.0000 FOOD PRODUCTS—Regulation 1602
(d) SPECIFIC PRODUCTS
245.1487 Ideal Snacks. Ideal Snacks is a product derived entirely from vegetable sources and milk by-products and is sold in tablet form. A review of the product guide and marketing literature revealed that this product has several recommended uses. The primary recommended use is for weight control, i.e., either weight loss or weight gain.
The product literature clearly shows that Ideal Snacks is designed and prescribed to decrease the user's calorie intake. In light of this evidence, Ideal Snacks does not qualify as a food product and the sale and use of this product is subject to tax. 12/22/83.