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 245.1600

(d) SPECIFIC PRODUCTS

245.1600 Natures Treasures International Products. The following products are "unusual foods" pursuant to Regulation 1602 (a)(5) since these products are not described on their labels as food supplements or the equivalent. As such the sales of these products are not subject to tax:

  • Whole Grain Bee Pollen
  • Kid-Bees Bee Pollen
  • Bee Pollen Tablets
  • Bee Propolis

The following products do not qualify as food products since they are sold in liquid, powdered, granular, tablet, capsule, lozenge, or pill form and are described on their labels as dietary supplements or adjuncts. Therefore sales of these products are taxable:

  • Royal Energizer
  • Royal Energizer for Men
  • Weight-Bee-Ter 9/28/84.