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 245.1632


245.1632 Pedialyte and Other Dehydration Products. The following products are nontaxable food products:

  • Pedialyte® Oral Electrolyte Maintenance Solution—Freezer Pops
  • Naturalyte® Oral Electrolyte Solution
  • Infalyte® Oral Electrolyte Maintenance Solution
  • Kao Lectrolyte™ Electrolyte Replenisher (power packets)
  • Isomil® DF Soy Formula For Diarrhea. 5/16/97.