- Herbs or other botanicals,
- Amino acids,
- A dietary substance for use by humans to increase the total dietary intake, or
- Concentrates, metabolites, constituents, extracts or a combination of any of the above ingredients
4) Is required to be labeled as a dietary supplement, with the “Supplemental Facts” box found on the label as required under 21 CFR 101.36.
When a taxable item that is subject to the 6% rate is sold, for a single non-itemized price, along with an item subject to the 2% rate, the total purchase amount is subject to the 6% rate. For example:
Popcorn prepared by the seller and sold with a drink and candy for one price is a bundled transaction subject to the 6% rate. However, if the popcorn, drink and candy are sold individually, the popcorn and drink are subject to the 6% rate while the candy is subject to the 2% rate effective January 1, 2012.
The publication includes a complete list of all food items in which the 2% rate applies, prepared food items in which the 6% rate applies, and a sales tax rate chart for food.
For Further Information: