Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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.