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Business Taxes Law Guide – Revision 2023
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 245.1205.5
(b) Dietary Supplements and Adjuncts
245.1205.5 Fiber Bars. Fiber bars are not taxable dietary supplements since they are not preparations in liquid, powdered, granular, tablet, capsule, lozenge and pill form. (Regulation 1602(a)(5).) Fiber bars are food bars, comparable to candy, which is one of the products defined as "food products" by Regulation 1602 (a)(1), the sales of which are exempt from tax. 3/11/91.