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 245.1284
(b) Dietary Supplements and Adjuncts
245.1284 Sea Fish Oil Capsules. Sea Fish Oil Capsules label states that this product provides a rich source of Omega-3 fatty acid and olein acid and that supplementation with Arctic-Sea capsules is an excellent way to increase your polyunsaturated fat intake. Since this capsule product is labeled as a food supplement, its sales are subject to tax. 6/17/91.