Which States Require Sales Tax on Vitamins and Dietary Supplements?

by | Aug 14, 2020

Which States Require Sales Tax on Vitamins and Dietary Supplements?

Determining which states require sales tax on vitamins and dietary supplements is not always a straightforward process. Although states differ in the definition of dietary supplements and vitamins, the common definition is that it is a non-food item that includes a vitamin, mineral, herb, botanical, amino acid, or dietary substance. States also make an important distinction between items that have a nutritional facts label as opposed to a supplemental facts label.

It is important to keep in mind that states often tax grocery items differently than restaurant or other served meals. This factors in when vitamins and dietary supplements are regarded as food.

Another consideration is whether the dietary supplement is sold as a prescription.  Prescriptions are exempt in certain states.

Most states are rather clear on the taxability of dietary supplements. However, some states are not so clear. In addition, your specific situation may not be straight forward either. In these cases, it may be important to get a private letter ruling.

 

Need help with sales tax? We’re the experts. If you want to ensure your vitamin and dietary supplement company is compliant with sales tax, consider scheduling a free initial consultation with us by clicking here. We’d love to chat about your business and how we can help you grow without having to worry about complex government rules.

 

 

State Requirements Regarding Sales Tax on Vitamins and Dietary Supplements?

Below you will find information on which states require sales tax on vitamins and dietary supplements. This is a long read with a lot of information. If you are only interested in finding information about a specific state, you can just follow the links below to jump close to the information regarding that state.

 

 

Jump Ahead to Individual State Vitamin and Dietary Supplement Requirements:

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Alabama

Does Alabama require sales tax on vitamins and supplements?

Alabama generally does require sales tax on vitamins and dietary supplements. However, there are exceptions. 

Why does Alabama require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Alabama has no exemptions for food and food ingredients. However, if the vitamins, minerals, and dietary supplements are used, sold, furnished, dispensed, or prescribed by a licensed physician in medicine, chiropractic, orthodontic, or podiatric care, these vitamins/minerals/dietary supplements would be exempt from sales tax. It is likely that the seller would need appropriate documentation to verify such exemption such as a prescription or verification that the purchaser is a licensed physician.

Where can I go to learn more about the exemption Alabama has for vitamins and supplements?

You may learn more about the specific exemption for vitamins, minerals, and dietary supplements used in medicine, chiropractic, orthodontic, or podiatric care by reading Ala. Code § 40-9-27.

 

Arkansas

Does Arkansas require sales tax on vitamins and supplements?

Arkansas generally requires sales tax on vitamins and dietary supplements.

Why does Arkansas require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. The state has a lower rate for food and food ingredients. However, the state’s statutes explicitly exclude dietary supplements from the definition of food. Dietary supplements in Arkansas must include one of the following: a vitamin, mineral, herb, botanical, amino acid, or dietary substance. The state goes on to say that an item that would be depicted as a conventional food or depicted as the sole item of a meal or diet would not be considered a dietary supplement. In addition, to be considered a dietary supplement, it must be intended to supplement the diet and must be labeled as a dietary supplement as required by the FDA.

Where can I go to learn more about why Arkansas requires sales tax on vitamins and supplements?

Ark. Code Ann. § 26-52-317 states that food is taxed at a lower rate. Ark. Code Ann. § 26-52-103(8)(A) gives the definition of vitamins and supplements. Ark. Code Ann. § 26-52-103(18)(B) excludes vitamins and supplements from the definition of food.

 

Arizona

Does Arizona require sales tax on vitamins and supplements?

Arizona generally requires sales tax on vitamins and dietary supplements.

Why does Arizona require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Arizona has many exemptions for retailers of food products. However, Arizona does not treat vitamins and supplements as food. Thus, it does not qualify for any of the retailer food exemptions.

Where can I go to learn more about why Arizona requires sales tax on vitamins and supplements?

Arizona DOR Publication, No. 575, 08/01/2018 states that non-food items do not qualify for any of the retail exemptions for food. Arizona’s Rev. Stat. Ann. § 42-5106(C) states that dietary supplements include items such as vitamins and protein supplements.

 

California

Does California require sales tax on vitamins and supplements?

California generally requires sales tax on vitamins and dietary supplements. However, there are exceptions.

Why does California require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. California has an exemption for the sale or consumption of food products. However, food products do not include any product in liquid, powdered, granular, tablet, capsule, lozenge, or pill form that is labeled as a food supplement, food adjunct, dietary supplement, or dietary adjunct which is designed to increase or decrease the following areas of human nutrition: vitamins, minerals, proteins, or caloric intake. These products would thus be taxable. However, it may still be considered a food product if it is considered as a complete dietary food that satisfies the consumer with adequate calories (900 calories) and substantial vitamins (A, B1, C, D, Riboflavin, and Niacin or Niacinamide), minerals (Calcium, Phosphorus, Iron and Iodine), and high-quality protein (70 grams). This exemption does not apply to food products served in a dining hall, drive-thru, or parking lot “take-and-go.” It also does not apply to food products served within a gated entrance which has an admission charge or in a vending machine.

Where can I go to learn more about why California requires sales tax on vitamins and supplements?

Cal. Rev. & Tax. Cd. § 6359 explains when food products are or are not exempt from sales tax. Cal. Code Regs. 1602 provides the definition of food products and outlines what does not qualify as a food product.

 

Colorado

Does Colorado require sales tax on vitamins and supplements?

Colorado generally requires sales tax on vitamins and dietary supplements.

Why does Colorado require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Colorado has sales tax exemptions for foods bought with federal food stamps or WIC vouchers or checks. Since vitamins, minerals, and nutritional deficiency correctors primarily used for medicinal purposes or as health aids are considered non-food items under the federal food stamp program, vitamins and supplements would not qualify for this sales tax exemption.

Where can I go to learn more about why Colorado requires sales tax on vitamins and supplements?

Colo. Code Regs. 39-26-102.4.5 explains the taxation on food, detailing what qualifies as food and what does not qualify as food.

 

Connecticut

Does Connecticut require sales tax on vitamins and supplements?

Connecticut generally does not require sales tax on vitamins and dietary supplements.

Why does Connecticut not require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. However, as of April 1, 2015, Connecticut specifies nonprescription drugs or medicines to be exempt from sales tax. Among the products included as nonprescription drugs or medicines are vitamin or mineral concentrates, dietary supplements, and natural or herbal drugs or medicines. Products intended to be taken for coughs, colds, asthma or allergies also qualify.

Where can I go to learn more about why Connecticut does not require sales tax on vitamins and supplements?

Conn. Gen. Stat. § 12-412(120) goes in-depth to explain what products qualify as nonprescription drugs or medicines.

 

District of Columbia

Does the District of Columbia require sales tax on vitamins and supplements?

The District of Columbia generally does not require sales tax on vitamins and dietary supplements.

Why does the District of Columbia not require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. The District of Columbia exempts any items sold for human or animal ingestion that are consumed for their taste or nutritional value with the exception of certain alcohol, drugs, medicine, tobacco, toothpaste, and mouthwash. To put it simply, the District of Columbia exempts most food items. The District of Columbia includes vitamins as a food item, but doesn’t explicitly state anything about dietary supplements. However, with the definition listed above it would seem likely that supplements would also qualify as a food item.

Where can I go to learn more about why the District of Columbia does not require sales tax on vitamins and supplements?

D.C. Code Ann. § 47-2001(g) defines what qualifies as food items. D.C. Code Ann. § 47-2001(n)(2)(E) defines what does and does not qualify as a retail sale. D.C. Code Ann. § 47-2002(a) states that sales tax applies to retail sales.

 

Florida

Does Florida require sales tax on vitamins and supplements?

Florida generally does not require sales tax on vitamins and dietary supplements.

Why does Florida not require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. However, Florida exempts food products for human consumption in any form that would normally be regarded as food. In its list of products that would qualify as food, it lists dietary supplements, herbal supplements, and meal replacements. Florida goes as far to explicitly include “liquid food supplements” and “nutrition bars”, even those that are “candy-coated” or “chocolate-coated”. However, food products are not exempt if served or sold for immediate consumption such as in restaurants, lunch cafeterias, hotel cafeterias, taverns, airplanes, buses, or trains.

Where can I go to learn more about why Florida does not require sales tax on vitamins and supplements?

Fla. Admin. Code Ann. § 12A-1.011(2)(a) gives a list of exempt food products. Fla. Admin. Code Ann. 12A-1.0115 gives guidance as to when food products are not exempt.

 

Georgia

Does Georgia require sales tax on vitamins and supplements?

Georgia generally requires sales tax on vitamins and dietary supplements.

Why does Georgia require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Like many states, Georgia exempts food products sold for off-premise consumption from sales tax. However, Georgia explicitly states that dietary supplements shall not be included as food products. The state defines dietary supplements to include one or more of a vitamin, mineral, herb, botanical, amino acid, or dietary substance. The state goes further to say that an item that would be depicted as a conventional food or depicted as the sole item of a meal or diet would not be considered a dietary supplement.

Where can I go to learn more about why Georgia does require sales tax on vitamins and supplements?

Ga. Code Ann. § 48-8-3(57) exempts food products sold for off-premise consumption from sales tax. Ga. Code Ann. § 48-8-2(16) excludes dietary supplements from the definition of food products. Ga. Code Ann. § 48-8-2(11.1) defines dietary supplements.

 

Hawaii

Does Hawaii require sales tax on vitamins and supplements?

Hawaii generally requires sales tax on vitamins and dietary supplements.

Why does Hawaii require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Hawaii has no further ruling on the subject matter. Thus, vitamins and supplements are taxable. However, when prescribed by a licensed practitioner, it may be exempt.

Where can I go to learn more about why Hawaii does require sales tax on vitamins and supplements?

Haw. Rev. Stat. § 237-13 provides the baseline for what is taxable in the state of Hawaii. Hawaii Tax Information Release 86-4, 10/16/1986 gives the exemption for prescriptions by licensed practitioners.

 

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Idaho

Does Idaho require sales tax on vitamins and supplements?

Idaho generally requires sales tax on vitamins and supplements.

Why does Idaho require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Idaho previously allowed prescribed food supplements to be exempt from sales tax. However, after Idaho changed their revenue code in 1990, Idaho made a ruling in 1994 that explicitly stated that food supplements are not exempt. The state has not made an official stance on vitamins, but it can be implied that they would also not be exempt.

Where can I go to learn more about why Idaho does require sales tax on vitamins and supplements?

Idaho State Tax Commission Ruling, No. 5891, 06/28/1994 is the ruling that states that food supplements are no longer exempt. Idaho Code § 63-3622N gives the rules for how a prescription would be exempt from sales tax.

 

Illinois

Does Illinois require sales tax on vitamins and supplements?

Illinois generally requires sales tax on vitamins and supplements.

Why does Illinois require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. In Illinois, vitamins are explicitly considered food, whereas supplements would likely be considered food according to Illinois’s definition – “any solid, liquid, powder or item intended by the seller primarily for human internal consumption, whether simple, compound or mixed.” Food is taxed at two separate rates depending on where the food is supposed to be consumed. Food intended to be consumed off-premises is taxed at the lower rate of 1% whereas food which is intended to be consumed on-premises or “hot food” regardless of where it is intended to be consumed is taxed at a higher rate. Needless to say, the sales tax on food is complicated!

Where can I go to learn more about why Illinois does require sales tax on vitamins and supplements?

Ill. Admin. Code 130.310 gives guidance regarding the taxability of food (and thus vitamins and supplements) in Illinois. Subsection (a) and (b) refer to the differences between rates, whereas subsection (c) refers to the difference between food intended to be consumed on-premises vs. off-premises. You may also read a private letter ruling which confirms that grocery items consumed off-premises are taxed at the lower rate of 1%.

 

Indiana

Does Indiana require sales tax on vitamins and supplements?

Indiana generally requires sales tax on vitamins and supplements.

Why does Indiana require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Indiana explicitly excludes dietary supplements from its definition of food, which is otherwise typically exempt. Dietary supplements in Indiana must include one of the following: a vitamin, mineral, herb, botanical, amino acid, or dietary substance. The state goes on to say that an item that would be depicted as a conventional food or depicted as the sole item of a meal or diet would not be considered a dietary supplement. In addition, to be considered a dietary supplement, it must be intended to supplement the diet and must be labeled as a dietary supplement as required by the FDA. However, medical prescriptions are exempt from sales tax if prescribed by a licensed physician and dispensed by a registered pharmacist or sold by a licensed physician.

Where can I go to learn more about why Indiana does require sales tax on vitamins and supplements?

Ind. Code § 6-2.5-5-20 depicts the taxability of food and food-related products. Ind. Code § 6-2.5-1-20 defines food while Ind. Code § 6-2.5-1-16 defines dietary supplements. For further explanation, you may reference Indiana Information Bulletin, No. ST29, 07/01/2019.

 

Iowa

Does Iowa require sales tax on vitamins and supplements?

Iowa generally requires sales tax on vitamins and supplements.

Why does Iowa require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Iowa exempts food and food ingredients consumed off-premises from sales tax. However, the state explicitly states that dietary supplements do not qualify under this exemption. Dietary supplements in Iowa must include one of the following: a vitamin, mineral, herb, botanical, amino acid, or dietary substance. The state goes on to say that an item that would be depicted as a conventional food or depicted as the sole item of a meal or diet would not be considered a dietary supplement. In addition, to be considered a dietary supplement, it must be intended to supplement the diet and must be labeled as a dietary supplement as required by the FDA. However, medical prescriptions are exempt from sales tax if prescribed by a licensed physician and dispensed by a registered pharmacist or sold by a licensed physician.

Where can I go to learn more about why Iowa does require sales tax on vitamins and supplements?

Iowa Code § 423.3(57) exempts food and food ingredients from sales tax and also gives guidance as to what does not qualify under this exemption.

 

Kansas

Does Kansas require sales tax on vitamins and supplements?

Kansas generally requires sales tax on vitamins and supplements.

Why does Kansas require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Kansas does not generally exempt food from sales tax. However, the state does explicitly state that dietary supplements prescribed by a licensed practitioner or mid-level practitioner would be exempt

Dietary supplements in Kansas must include one of the following: a vitamin, mineral, herb, botanical, amino acid, or dietary substance. The state goes on to say that an item that would be depicted as a conventional food or depicted as the sole item of a meal or diet would not be considered a dietary supplement. In addition, to be considered a dietary supplement, it must be intended to supplement the diet and must be labeled as a dietary supplement as required by the FDA.

Where can I go to learn more about why Kansas does require sales tax on vitamins and supplements?

Kan. Stat. Ann. § 79-3606(jjj) provides the exemption for prescribed dietary supplements.

 

Kentucky

Does Kentucky require sales tax on vitamins and supplements?

Kentucky generally requires sales tax on vitamins and supplements.

Why does Kentucky require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Kentucky has some exemptions for food from sales tax. However, the state explicitly states that dietary supplements do not qualify under this exemption. Dietary supplements in Kentucky must include one of the following: a vitamin, mineral, herb, botanical, amino acid, or dietary substance. The state goes on to say that an item that would be depicted as a conventional food or depicted as the sole item of a meal or diet would not be considered a dietary supplement. In addition, to be considered a dietary supplement, it must be intended to supplement the diet and must be labeled as a dietary supplement as required by the FDA.

Where can I go to learn more about why Kentucky does require sales tax on vitamins and supplements?

Ky. Rev. Stat. Ann. § 139.485 provides the qualifications for the exemption of food and food-related items.

 

Louisiana

Does Louisiana require sales tax on vitamins and supplements?

Louisiana generally requires sales tax on vitamins and supplements.

Why does Louisiana require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Louisiana has some exemptions for food from sales tax. However, the state explicitly states that dietary supplements do not qualify under this exemption. 

Dietary supplements in Louisiana must include one of the following: a vitamin, mineral, herb, botanical, amino acid, or dietary substance. The state goes on to say that an item that would be depicted as a conventional food or depicted as the sole item of a meal or diet would not be considered a dietary supplement. In addition, to be considered a dietary supplement, it must be intended to supplement the diet and must be labeled as a dietary supplement as required by the FDA.

Where can I go to learn more about why Louisiana does require sales tax on vitamins and supplements?

La. Admin. Code § 61:I.4401(F) provides the qualifications for the exemption of food and food-related items. Louisiana Revenue Information Bulletin, No. 02-010, 06/27/2002 states that items such as vitamins are fully taxable.

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Still More Information on Which States Require Sales Tax on Vitamins and Dietary Supplement

Are you still hanging in there?  We aren’t done yet!  There is still more information on which states require sales tax on vitamins and dietary supplements. Remember, you can just follow the links at the top of the post to jump close to the information regarding any states.  

Nebraska

Does Nebraska require sales tax on vitamins and supplements?

Nebraska generally requires sales tax on vitamins and supplements.

Why does Nebraska require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Nebraska exempts food that is sold for consumption off-premises of the food retailer. However, Nebraska defines food such that dietary supplements are not included in the definition. The state defines dietary supplements to be any product other than tobacco which is intended to supplement the diet and is required to be labeled as a dietary supplement as required by the FDA.

Where can I go to learn more about why Nebraska does require sales tax on vitamins and supplements?

Neb. Admin. R. & Regs. 1-087.01B states that the food exemption does not apply to dietary supplements.

 

Nevada

Does Nevada require sales tax on vitamins and supplements?

Nevada generally requires sales tax on vitamins and supplements.

Why does Nevada require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Nevada does have certain exemptions for food and food ingredients. However, Nevada excludes dietary supplements and vitamins from its definition of food. Dietary supplements in Nevada must include one of the following: a vitamin, mineral, herb, botanical, amino acid, or dietary substance. The state goes on to say that an item that would be depicted as a conventional food or depicted as the sole item of a meal or diet would not be considered a dietary supplement. In addition, to be considered a dietary supplement, it must be intended to supplement the diet and must be labeled as a dietary supplement as required by the FDA.

Where can I go to learn more about why Nevada does require sales tax on vitamins and supplements?

Nev. Rev. Stat. § 360B.445 gives the definition of food. Nev. Rev. Stat. § 360B.430 gives the definition of dietary supplements.

 

New Jersey

Does New Jersey require sales tax on vitamins and supplements?

New Jersey generally does not require sales tax on vitamins and supplements when consumed off-premises.

Why does New Jersey not require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. New Jersey gives a sales tax exemption for food consumed off-premises. New Jersey includes items such as dietary supplements in its definition of food. Dietary supplements in New Jersey must include one of the following: a vitamin, mineral, herb, botanical, amino acid, or dietary substance. The state goes on to say that an item that would be depicted as a conventional food or depicted as the sole item of a meal or diet would not be considered a dietary supplement. In addition, to be considered a dietary supplement, it must be intended to supplement the diet and must be labeled as a dietary supplement as required by the FDA.

Where can I go to learn more about why New Jersey does not require sales tax on vitamins and supplements?

N.J. Rev. Stat. § 54:32B-8.2 gives guidance as to what food is taxable in New Jersey.

 

New Mexico

Does New Mexico require sales tax on vitamins and supplements?

New Mexico likely requires sales tax on vitamins and supplements.

Why does New Mexico require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. New Mexico has certain sales tax exemptions for food items. However, the state identifies food items as those that qualify for food stamps under the Federal Food Stamp Program. It is unlikely that any vitamins or dietary supplements would qualify under this definition, thus it is likely that vitamins and dietary supplements are not exempt from sales tax in New Mexico. If you sell supplements in New Mexico, you may need a Private Letter Ruling to clarify if your product is taxable in their state. 

Where can I go to learn more about why New Mexico does require sales tax on vitamins and supplements?

NMSA 1978 § 7-9-92 gives details as to the exemption of food.

 

New York

Does New York require sales tax on vitamins and supplements?

New York does not require sales tax on vitamins and supplements.

Why does New York not require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. New York allows food for human consumption to be exempt from sales tax. Under this definition of food, New York includes dietary supplements. The state defines dietary supplements to include food for special dietary use, including a statement of dietary properties on its label and products which are used to substitute for the ordinary human diet.

Where can I go to learn more about why New York does not require sales tax on vitamins and supplements?

NYCRR 528.2 gives the requirements for the state’s exemption of food and dietary supplements.

 

North Carolina

Does North Carolina require sales tax on vitamins and supplements?

North Carolina generally requires sales tax on vitamins and supplements.

Why does North Carolina require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. North Carolina has some exemptions for food items. However, dietary supplements are not included in these exemptions. North Carolina defines a dietary supplement to be anything that supplements the human diet and is required to be labeled as a dietary supplement by the FDA.

Where can I go to learn more about why North Carolina does require sales tax on vitamins and supplements?

N.C. Gen. Stat. § 105-164.13B gives the various exemptions and non-exemptions for food and food-related items. N.C. Gen. Stat. § 105-164.3(45) gives the definition of dietary supplements.

 

North Dakota

Does North Dakota require sales tax on vitamins and supplements?

North Dakota generally requires sales tax on vitamins and supplements.

Why does North Dakota require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. North Dakota has some exemptions for food items. However, dietary supplements are not included in these exemptions. Dietary supplements in North Dakota must include one of the following: a vitamin, mineral, herb, botanical, amino acid, or dietary substance. The state goes on to say that an item that would be depicted as a conventional food or depicted as the sole item of a meal or diet would not be considered a dietary supplement. In addition, to be considered a dietary supplement, it must be intended to supplement the diet and must be labeled as a dietary supplement as required by the FDA.

Where can I go to learn more about why North Dakota does require sales tax on vitamins and supplements?

N.D. Cent. Code § 57-39.2-04.1 defines what does and what does not qualify under the sales tax exemption for food.

 

Ohio

Does Ohio require sales tax on vitamins and supplements?

Ohio generally requires sales tax on vitamins and supplements.

Why does Ohio require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Ohio has an exemption for food consumed off-premises of the food retailer. However, the state defines food such that dietary supplements are not included. Dietary supplements in Ohio must include one of the following: a vitamin, mineral, herb, botanical, amino acid, or dietary substance. The state goes on to say that an item that would be depicted as a conventional food or depicted as the sole item of a meal or diet would not be considered a dietary supplement. In addition, to be considered a dietary supplement, it must be intended to supplement the diet and must be labeled as a dietary supplement as required by the FDA.

Where can I go to learn more about why Ohio does require sales tax on vitamins and supplements?

Ohio Rev. Code Ann. § 5739.01 gives the definition of food as well as the definition of dietary supplements. Ohio Tax Information Release, No. ST 2004-1, 06/01/2007 gives further information as to the taxability of vitamins and supplements in Ohio.

 

Oklahoma

Does Oklahoma require sales tax on vitamins and supplements?

Oklahoma generally requires sales tax on vitamins and supplements.

Why does Oklahoma require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Oklahoma does not explicitly state the taxability of vitamins or dietary supplements in its revenue code except to state that prescriptions by licensed chiropractors may be exempt. However, Oklahoma uses an SSUTA taxability matrix in which it states that dietary supplements are taxable. Dietary supplements in Oklahoma must include one of the following: a vitamin, mineral, herb, botanical, amino acid, or dietary substance. The state goes on to say that an item that would be depicted as a conventional food or depicted as the sole item of a meal or diet would not be considered a dietary supplement. In addition, to be considered a dietary supplement, it must be intended to supplement the diet and must be labeled as a dietary supplement as required by the FDA.

Where can I go to learn more about why Oklahoma does require sales tax on vitamins and supplements?

Oklahoma State Taxability Matrix states the taxability of dietary supplements. Okla. Stat. § 1357(37) gives the exemption for prescriptions of licensed chiropractors.

 

Pennsylvania

Does Pennsylvania require sales tax on vitamins and supplements?

Pennsylvania generally does not require sales tax on vitamins and supplements.

Why does Pennsylvania not require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Pennsylvania does not classify vitamins and dietary supplements as food but rather classifies vitamins and dietary supplements as medical supplies. In a notice about the taxability of medical supplies, Pennsylvania lists vitamins and dietary supplements as non-taxable. However, clarification may be needed as to the definition of dietary supplements.

Where can I go to learn more about why Pennsylvania does not require sales tax on vitamins and supplements?

PA: Notice of Taxable and Exempt Property, 06/15/2019 gives a list of taxable and exempt medical supplies. Pa. Stat. Ann. § 7204 is the statute that exempts medical supplies from tax.

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Rhode Island

Does Rhode Island require sales tax on vitamins and supplements?

Rhode Island generally requires sales tax on vitamins and supplements.

Why does Rhode Island require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Rhode Island exempts food and food ingredients consumed off-premises from sales tax. However, the state explicitly states that dietary supplements do not qualify under this exemption. Dietary supplements in Rhode Island must include one of the following: a vitamin, mineral, herb, botanical, amino acid, or dietary substance. The state goes on to say that an item that would be depicted as a conventional food or depicted as the sole item of a meal or diet would not be considered a dietary supplement. In addition, to be considered a dietary supplement, it must be intended to supplement the diet and must be labeled as a dietary supplement as required by the FDA. However, dietary supplements sold on prescription are exempt from sales tax.

Where can I go to learn more about why Rhode Island does require sales tax on vitamins and supplements?

R.I. Gen. Laws § 44-18-30(9) gives the exemption for food and food ingredients from sales tax. R.I. Gen. Laws § 44-18-7.1(l)(v) defines dietary supplements. R.I. Gen. Laws § 44-18-30(59) gives the exemption for prescribed dietary supplements.

 

South Carolina

Does South Carolina require sales tax on vitamins and supplements?

South Carolina generally requires sales tax on vitamins and supplements.

Why does South Carolina require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. South Carolina generally exempts unprepared food that qualifies for the federal food stamp program from sales tax. This likely means dietary supplements would not qualify under this exemption. However, South Carolina does explicitly state that vitamins do not qualify for this exemption.

Where can I go to learn more about why South Carolina does require sales tax on vitamins and supplements?

S.C. Code Ann. § 12-36-2120(10) gives the exemption for food qualifying under the federal food stamp program. S.C. Code Regs. 117-337.1 excludes vitamins from the list of exempt unprepared food. South Carolina Revenue Ruling 07-4, 11/01/2007 is a ruling that gives further detail as to that exemption.

 

South Dakota

Does South Dakota require sales tax on vitamins and supplements?

South Dakota generally requires sales tax on vitamins and supplements.

Why does South Dakota require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. South Dakota has an exemption for food that is purchased with food stamps. Vitamins and dietary supplements typically don’t qualify under the federal food stamp program, and thus would likely not qualify for this exemption. It should be noted that nutritional supplements were exempt until the state repealed this exemption in 2005.

Where can I go to learn more about why South Dakota does require sales tax on vitamins and supplements?

S.D. Codified Laws § 10-45-14.7 and S.D. Codified Laws § 10-46-15.2 are the laws that exempt food purchased with food stamps. S.D. Codified Laws § 10-45-14.1 [Repealed eff. 7-1-05.] was the old exemption.

 

Tennessee

Does Tennessee require sales tax on vitamins and supplements?

Tennessee generally requires sales tax on vitamins and supplements.

Why does Tennessee require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Tennessee has two separate tax rates for food. The lower rate is for food and food ingredients intended for off-premises consumption. However, the state explicitly states that dietary supplements do not qualify for this lower rate. Dietary supplements in Tennessee must include one of the following: a vitamin, mineral, herb, botanical, amino acid, or dietary substance. The state goes on to say that an item that would be depicted as a conventional food or depicted as the sole item of a meal or diet would not be considered a dietary supplement. In addition, to be considered a dietary supplement, it must be intended to supplement the diet and must be labeled as a dietary supplement as required by the FDA. This law as currently stated is in effect until July 1, 2021.

Where can I go to learn more about why Tennessee does require sales tax on vitamins and supplements?

Tenn. Code Ann. § 67-6-228 provides the distinctions between the lower tax rate and higher tax rate for food products. Tenn. Code Ann. § 67-6-102 [Eff. until 7-1-2021.] gives the definition for dietary supplements. You may also reference Tennessee’s Sales and Use Guide (page 24-27) and Tennessee Sales and Use Tax Notice 17-07

 

Texas

Does Texas require sales tax on vitamins and supplements?

Texas generally does not require sales tax on vitamins and supplements.

Why does Texas not require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Texas does not include vitamins or dietary supplements as food products, but rather as health care supplies, for which there is a sales tax exemption. Dietary supplements in Texas must include one of the following: a vitamin, mineral, herb, botanical, amino acid, or dietary substance. The state goes on to say that an item that would be depicted as a conventional food or depicted as the sole item of a meal or diet would not be considered a dietary supplement. In addition, to be considered a dietary supplement, it must be intended to supplement the diet and must be labeled as a dietary supplement as required by the FDA.

Where can I go to learn more about why Texas does not require sales tax on vitamins and supplements?

Tex. Tax Code Ann. § 151.313(a)(14) lists dietary supplements as an exempt health care supply. Tex. Tax Code Ann. § 151.313(d) defines dietary supplements.

 

Utah

Does Utah require sales tax on vitamins and supplements?

Utah generally requires sales tax on vitamins and supplements.

Why does Utah require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Utah has an exemption for food that is purchased with food stamps. Vitamins and dietary supplements typically don’t qualify under the federal food stamp program, and thus would likely not qualify for this exemption. Utah also uses a SSUTA taxability matrix and has marked dietary supplements as taxable. Dietary supplements in Utah must include one of the following: a vitamin, mineral, herb, botanical, amino acid, or dietary substance. The state goes on to say that an item that would be depicted as a conventional food or depicted as the sole item of a meal or diet would not be considered a dietary supplement. In addition, to be considered a dietary supplement, it must be intended to supplement the diet and must be labeled as a dietary supplement as required by the FDA. However, purchases made in accordance with the special supplemental nutrition program for women, infants, and children established in 42 U.S.C. Sec. 1786 are exempt.

Where can I go to learn more about why Utah does require sales tax on vitamins and supplements?

Utah State Taxability Matrix provides the taxability matrix. Utah Code Ann. § 59-12-104(28) gives the exemption for special supplemental nutrition program purchases.

 

Vermont

Does Vermont require sales tax on vitamins and supplements?

Vermont generally does not require sales tax on vitamins and supplements.

Why does Vermont not require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Vermont has a sales tax exemption for food and food ingredients intended for human consumption off-premises of the food retailer. Vermont includes dietary supplements in its definition of food. Dietary supplements in Vermont must include one of the following: a vitamin, mineral, herb, botanical, amino acid, or dietary substance. The state goes on to say that an item that would be depicted as a conventional food or depicted as the sole item of a meal or diet would not be considered a dietary supplement. In addition, to be considered a dietary supplement, it must be intended to supplement the diet and must be labeled as a dietary supplement as required by the FDA. Purchases made in accordance with the special supplemental nutrition program for women, infants, and children established in 42 U.S.C. Sec. 1786 are also exempt.

Where can I go to learn more about why Vermont does not require sales tax on vitamins and supplements?

Vt. Stat. Ann. § 9741(13) gives the exemption for food. Code of Vt. Rules 1.9741(13) defines food. Vt. Stat. Ann. § 9701(27) gives the definition of dietary supplements. 

 

Virginia

Does Virginia require sales tax on vitamins and supplements?

Virginia generally requires sales tax on vitamins and supplements.

Why does Virginia require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Virginia has a lower tax rate for food that can be purchased with food stamps. Vitamins and dietary supplements typically don’t qualify under the federal food stamp program, and thus would likely not qualify for this exemption. However, foods such as acidophilus milk products, soy milk, brewer’s yeast, rose hips powder used for preparing tea, sunflower seeds, and wheat germ would qualify as food.

Where can I go to learn more about why Virginia does require sales tax on vitamins and supplements?

Va. Code Ann. § 58.1-611.1 [Eff. 1-1-2020.] details the lower tax rate for food that can be purchased with food stamps. Virginia Public Document Ruling, No. 06-147, 12/08/2006 gives a detailed response as to the taxability of vitamins and supplements, but should not be relied on by a third party. Virginia Tax Bulletin 05-7, 05/31/2005 gives further clarification as to the definition of food.

 

Washington

Does Washington require sales tax on vitamins and supplements?

Washington generally requires sales tax on vitamins and supplements.

Why does Washington require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Washington has an exemption for food and food ingredients. However, Washington explicitly excludes dietary supplements from its definition of food and food ingredients. Dietary supplements in Washington must include one of the following: a vitamin, mineral, herb, botanical, amino acid, or dietary substance. The state goes on to say that an item that would be depicted as a conventional food or depicted as the sole item of a meal or diet would not be considered a dietary supplement. In addition, to be considered a dietary supplement, it must be intended to supplement the diet and must be labeled as a dietary supplement as required by the FDA.

Where can I go to learn more about why Washington does require sales tax on vitamins and supplements?

Wash. Rev. Code § 82.08.0293 gives the exemption of food and food ingredients as well as what items are included as food and food ingredients.

 

West Virginia

Does West Virginia require sales tax on vitamins and supplements?

West Virginia generally does not require sales tax on vitamins and supplements.

Why does West Virginia not require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. As of July 1, 2014, West Virginia has a sales tax exemption for food and food ingredients intended for human consumption. Although dietary supplements are not considered to be food and food ingredients in West Virginia, the July 1, 2014’s act to exempt food and food ingredients extended to dietary supplements as well. Dietary supplements in West Virginia must include one of the following: a vitamin, mineral, herb, botanical, amino acid, or dietary substance. The state goes on to say that an item that would be depicted as a conventional food or depicted as the sole item of a meal or diet would not be considered a dietary supplement. In addition, to be considered a dietary supplement, it must be intended to supplement the diet and must be labeled as a dietary supplement as required by the FDA.

Where can I go to learn more about why West Virginia does not require sales tax on vitamins and supplements?

West Virginia Taxpayer Services Division Publications, No. TSD-419, 08/01/2013 gives guidance as to the food, food ingredients, and dietary supplements exemption. W. Va. Code § 11-15-3a is the statute that gives such exemption.

 

Wisconsin

Does Wisconsin require sales tax on vitamins and supplements?

Wisconsin generally requires sales tax on vitamins and supplements.

Why does Wisconsin require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Wisconsin has an exemption for food and food ingredients. However, Wisconsin explicitly excludes dietary supplements from its definition of food and food ingredients. Dietary supplements in Wisconsin must include one of the following: a vitamin, mineral, herb, botanical, amino acid, or dietary substance. The state goes on to say that an item that would be depicted as a conventional food or depicted as the sole item of a meal or diet would not be considered a dietary supplement. In addition, to be considered a dietary supplement, it must be intended to supplement the diet and must be labeled as a dietary supplement as required by the FDA.

Where can I go to learn more about why Wisconsin does require sales tax on vitamins and supplements?

Wis. Stat. § 77.54(20n)(a) gives the exemption of food and food ingredients as well as what items are included as food and food ingredients. Wis. Stat. § 77.51(3n) gives the definition of dietary supplements.

 

Wyoming

Does Wyoming require sales tax on vitamins and supplements?

Wyoming generally does not require sales tax on vitamins and supplements.

Why does Wyoming not require sales tax on vitamins and supplements?

Vitamins and supplements would qualify as tangible personal property, which is taxable unless further ruling. Wyoming exempts purchases of food for home consumption. This includes dietary supplements. Dietary supplements in Wyoming must include one of the following: a vitamin, mineral, herb, botanical, amino acid, or dietary substance. The state goes on to say that an item that would be depicted as a conventional food or depicted as the sole item of a meal or diet would not be considered a dietary supplement. In addition, to be considered a dietary supplement, it must be intended to supplement the diet and must be labeled as a dietary supplement as required by the FDA.

Where can I go to learn more about why Wyoming does not require sales tax on vitamins and supplements?

Wyo. Stat. § 39-16-105(a)(vi)(e) exempts purchases of food for home consumption. Wyoming issued Sales Tax on Food Exemption, 04/24/2006 to clarify this exemption.

Disclaimer: Our attorney wanted you to know that no financial, tax, legal advice or opinion is given through this post. All information provided is general in nature and may not apply to your specific situation and is intended for informational and educational purposes only. Information is provided “as is” and without warranty.

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