Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0398

(b) SPECIFIC ITEMS CLASSIFIED.

425.0398 Futurplex Flower Essence. The brochures states: The Futurplex Flower combinations have been formulated to act in and regulate human bioenergy. These combinations are catalysts for the release of entrapped and stagnated energy, allowing previously blocked or suppressed energies to be available for use. The formulas help provide the bioenergetic environment through which one can evolve toward one's full emotional spiritual potential.

There is no indication that these products do anything specific to promote health or prevent disease; general statements such as the one quoted above do not elevate these products to the status of a "medicine". Sales of these products are subject to tax. 11/25/91.