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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 245.1122

(b) Dietary Supplements and Adjuncts

245.1122 ANABAENA Flos Aqua is a freeze dried product consisting of pure premium blue-green algae. It is labeled as a pure food product and contains naturally chelated vitamins, minerals, lipids, nucleic acids, chlorophyll, amino acids, and enzymes. Regulation 1602 provides that "… unusual foods such as brewer's yeast, wheat germ, and seaweed are not subject to tax unless their label states they are a food supplement or the equivalent." As such, ANABAENA Flos Aqua is a food product unless it is labeled as a food supplement. 11/16/81. (Am. 2010-1).