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 245.1709
(d) SPECIFIC PRODUCTS
245.1709 Slender Now. Slender Now is a program consisting of the following four different products:
(1) Slender Now Formula 1: An exclusive formula, protein drink.
(2) Slender Now Formula 2: An exclusive vitamin and mineral formula.
(3) Slender Now Formula 3: A special vitamin B6 dietary supplement in a base of food supplements.
(4) Slender Now Formula 4: A blend of oils, high in essential polyunsaturated fatty acids.
According to its informational pamphlet, the "Slender Now" program is designed to "regulate carbohydrate intake, arrest hunger pangs, and, . . . provide various essential daily nutrient." Formula 1 is "designed to be used as an aid in Dietary Weight Control which includes caloric restriction." Formula 2 and 3 appear to be vitamin supplements. Formula 4 is designed to be added to Formula 1 and also as a salad preparation.
Under the definition of food products in Regulation 1602, Slender Now would not be considered a food product. Formula 1 is designed specifically to decrease caloric intake, Formulas 2 and 3 are essentially vitamin and mineral supplements, and Formula 4 is a dietary adjunct since it is designed to be added to Formula 1 once a day. 7/22/77.

