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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 245.1155

(b) Dietary Supplements and Adjuncts

245.1155 Dietetic Cookies. Retail sales of Estee Assorted Dietetic Cookies are not subject to sales tax. Such cookies are not dietary supplements since they are not "… preparations in liquid, powdered, granular, tablet, capsule, lozenge, and pill form. …" (Section 6359.) 10/17/72. (AM 2017).