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 245.1900

(d) SPECIFIC PRODUCTS

245.1900 Vantage Plus. Vantage Plus is a powder that can be mixed with other foods and beverages. The label from Vantage Plus states that the product is "A Complete Meal Replacement," and that it can be used as a "nutrition enhancer" or "nutritious alternative." Furthermore, its label does not indicate that it is designed to increase or decrease user's vitamin, protein or caloric intake, nor is it described as a dietary or food supplement. Thus, Vantage Plus is a food product under Regulation 1602 and its sales are not subject to tax. 10/1/84.