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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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F


245.0000 Food Products—Regulation 1602

Annotation 245.1830

(d) Specific Products


245.1830 Trader Joe's Lecithin Granules. These are sold in a one pound bag. No claim has been made regarding this product. The label states only the name of the product, the weight, the nutritional value of one tablespoon, and the caloric count per gram.

Lecithin Granules are not considered "food products." They are a dietary or food supplement designed to remedy specific dietary deficiencies consisting of ingredients which have been specially mixed or compounded for the purpose of providing a high nutritional source. Tax applies to the sale of Lecithin Granules. 6/5/78.