Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
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
F
245.0000 Food Products—Regulation 1602
Annotation 245.1132
(b) Dietary Supplements and Adjuncts
245.1132 Chocolate Chiffon Shake Mix. The label describes this product as a "Nutritional Diet with Aloe and Fiber" and as a meal replacement. The shake, if used as the sole source of nutrition, provides a daily intake of only 270 calories and 33 grams of protein, considerably less than the standard for a "complete dietary food." This product is a dietary supplement the sale of which is subject to tax. 6/17/91.