SALT Report 1393 – The Nevada Department of Taxation has released the latest issue of Tax Notes, which discusses the taxability of vitamins, dietary supplements and energy drinks. Nevada Revised Statue (NRS) 372.284 identifies non-taxable food items and specifically excludes tonics and vitamins from the exemption. Vitamins and tonics are considered dietary supplements and NRS 360B.430 states that dietary supplements are any product intended to supplement the diet and,
1) Contains one or more of the following ingredients:
- A vitamin
- A mineral
- An herb or other botanical
- An amino acid, or
- A dietary substance designed to supplement the diet
2) Is intended for ingestion in the form of a tablet, capsule, powder, softgel, gelcap or liquid or, if not intended for ingestion in such a form, is not represented as conventional food and is not represented for use as a sole item of a meal or of the diet; and
3) Is required to be labeled as a dietary supplement in accordance with 21 C.F.R. § 101.36.
Dietary supplements may be packaged to look like a soda, a bottle of water, or an energy drink; however, FDA regulations require that certain information appear on the label. In addition, each dietary supplement must have nutrition labeling in the form of a “Supplement Facts” panel which lists each ingredient contained in the product. The supplemental label is the easiest way to identify if something is a dietary supplement or a conventional food product.
For Further Information: