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 245.1635

(d) SPECIFIC PRODUCTS

245.1635 P.V.M. Weight Reduction Plan. P.V.M. is described on its label as "the P.V.M. Weight Reduction Plan . . . a High Protein Powder with vitamins and minerals . . . A formulated meal replacement when added to orange juices or low-fat milk . . . ."

The P.V.M. Weight Reduction Plan does not qualify as a "food product." It is described on its label as a "weight reduction plan" and is designed to increase vitamin and mineral intake and decrease caloric intake. Accordingly, tax applies to the sale of this item. 8/1/78.