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 245.1705


245.1705 Simply Nutritious Mega C. This is a noncarbonated fruit juice that has been fortified with vitamin C. Since the label does not indicate it is a food or dietary supplement or adjunct, this product is a food item, the sale of which is exempt from tax. 3/16/98. (Am. 1999–2). (Am. 2010-1).