| Date: | 02/04/1982 |
|---|---|
| Organization: | Massachusetts Department of Revenue |
| Referenced Sources: | Massachusetts General Laws |
Sales and Use Tax
February 4, 1982
You inquire whether the Massachusetts sales tax applies to sales of ********** Baking Enricher.
The Baking Enricher is a powdered product used as an ingredient in baked goods to improve their nutritional value. (A typical use is as a substitute for one quarter of the flour called for in a pie recipe.)
The Baking Enricher contains soy protein isolate, whole grain oat flour, corn bran, lecithin, primary grown yeast, xanthin gum, and five B complex vitamins.
Massachusetts General Laws Chapter 64H, Section 6(h) exempts from taxation sales of food products for human consumption. Specifically excluded from the definition of food products are "medicines, tonics and preparations in liquid, powdered granular, tablet, capsule, lozenge and pill form sold as dietary supplements or adjuncts."
Based on the foregoing, it is ruled that the Baking Enricher is a powdered dietary supplement, not a food product as defined in Chapter 64H, Section 6(h); its sale is subject to the Massachusetts sales tax.
I am enclosing copies of Letter Rulings 80-77 and 81-22, which answer the other questions you raise in your letter dated January 11, 1982.
Very truly yours,
/s/L. Joyce Hampers
L. Joyce Hampers
Commissioner of Revenue
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LR 82-15