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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 245.1295

(b) Dietary Supplements and Adjuncts

245.1295 Spirulina. Spirulina, a type of seaweed, qualifies as a food product, provided it is not labeled as a food supplement or dietary adjunct, or make any claims concerning medicinal or dietary benefits. Like kelp, Spirulina labeled as a dietary supplement would not be considered a food product and its sale would be taxable. 6/1/89.