Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
245.0000 FOOD PRODUCTS—Regulation 1602
(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.