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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 245.1620
(d) Specific Products
245.1620 Osmolite. Osmolite is an isotonic liquid food which is designed for patients who are particularly sensitive to hyperosmotic feeding, and can be used for the total or supplemental nutrition by oral feeding. The principal ingredients are water, hydrolyzed corn starch, sodium and calcium casenates, coconut oil, and soy protein.
Since Osmolite is not sold as a dietary supplement or adjunct, it comes within the definition of a "food product" as provided under section 6359. 3/7/84