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   

P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0206

(b) SPECIFIC ITEMS CLASSIFIED.

425.0206 Bee Pollen Products. Each of the bee pollen products submitted refers the reader to a statement that "We recommend you start with small amounts to insure against allergic reactions. As with any nutritional supplement, you may wish to first consult your physician."

Bee Pollen products are food products exempt from tax so long as they are not described as food supplements or as having medicinal qualities. If the labels do not contain such statements, the products also must not be otherwise marketed as such. The brochure pages supplied stated that Forever Living Bee Pollen products in question are "food supplements." These bee pollen products are excluded from the definition of "food products." Sale of these products are subject to tax. 2/20/91.