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 245.1492


245.1492 Juice Plus & Lite. The literature for "Juice Plus & Lite" identifies the product as a food supplement. Further, the label and brochures characterize the product as a weight management product, designed to decrease generally the intake of calories, and as a unique blend designed to increase generally the intake of vitamins, minerals, and proteins. Thus, the product is excluded from the definition of "food product" by subdivision (a)(5)(A) and (B) of Regulation 1602. 6/25/96.