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 245.1920


245.1920 Wonder Bee Royal Jelly and Kiku Royal Jelly. Royal jelly falls into the category of "unusual food" as long as the label does not describe it as a "food supplement" or the equivalent. Accordingly, Wonder Bee Jelly is a "food product" since its label and the accompanying literature does not describe it as a dietary food supplement. On the other hand, Kiku Royal Jelly is labeled as a "nutritional dietary food supplement". Therefore, it does not qualify as a food product and its sale is subject to tax. 10/25/89.