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 245.1700

(d) SPECIFIC PRODUCTS

245.1700 Samana #9. According to the manufacturer's promotional materials, "Samana #9 is a total food concept which incorporates one-third of the National Research Council recommended daily allowances for all the essential nutrients in a 20-gram serving or meal . . . . If taken as directed, this product supplies all the U.S. Recommended Daily Requirements to vitamins, minerals and protein."

Since it is designed to be a complete food product, Samana #9 qualifies as a food product whose sales are not subject to tax. 7/22/77.