Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.1045

(b) SPECIFIC ITEMS CLASSIFIED.

425.1045 Zbar. This product is marketed as "part of your diabetes dietary management regime . . . a clinical study . . . shows Zbar may regulate blood glucose levels up to nine hours in many people." It appears that Zbar is designed to regulate blood sugar levels and is a "medicine," not a food product or dietary supplement. Thus, although it is in bar form, its sale is taxable unless sold in a manner which would entitle the sale to be exempt as a "medicine." Over-the-counter sales of the products are subject to tax. 2/24/97.