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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > F > 245.0000 Food Products > Annotation 245.1119

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F

245.0000 Food Products—Regulation 1602

Annotation 245.1119

(b) Dietary Supplements and Adjuncts

245.1119 Aloe Vera Gel. Aloe vera gel consists of 99.55% aloe vera, .25% Irish Moss, and .20% sorbic acid (a food preservative). It is not labeled as a dietary supplement and is consumed as a beverage. Under these conditions it qualifies as an exempt food product under Regulation 1602. 8/21/89.