Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
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 245.1296
(b) Dietary Supplements and Adjuncts
245.1296 Spirulina Plankton. Spirulina Plankton is a dehydrated vegetable aquatic organism in powdered form. It is a food source containing up to 71 percent vegetable protein, vitamins, minerals, trace elements, and chlorophyll. 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, Spirulina Plankton is a food product unless the label indicates it is a food supplement. 4/27/81. (Am. 2010-1).