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 245.1588

(d) SPECIFIC PRODUCTS

245.1588 Nature's Sunshine Products. The following named products of Amtec Industries, Inc., marketed under the Nature's Sunshine Product label were found to be food products although they are sold in capsule form because the label makes no claims that would make them food or dietary supplements or adjuncts. They generally are used as spices or seasoning, or to make teas or soups. They are all within the classification of "unusual foods" under Regulation 1602(5):

  • Black Walnut GingerAlfalfa
  • Chickweed Gotu Kola
  • Combination GRH-X Kelp
  • Garlic Licorice Root

Concentrated chickweed, alfalfa, and black walnut are also within the definition of unusual food. 9/28/82.