Food Supplements

Food Supplements

State
Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
OVER THE COUNTER THERAPEUTIC PRODUCTS AND DEFICIENCY CORRECTORS. Vitamins, medicines, cod liver oil or any food supplement are taxable. These products serve as supplements to food and, as such, they do not fall into the food category. The rationale is that essential vitamins and minerals occur naturally in a good diet and will supply all nutrients needed. See FYI Sales #4, Guidelines for Determining Sales Tax Rates for Taxable Food Items

Link:  http://www.revenue.state.co.us/fyi/html/sales04.html

PRESCRIPTION DRUGS Are exempt from sales tax under 39-26-114 (1) (a) (V) (A) C.R.S.
HEALTH AIDS Aspirin, cough drops or syrups, cold remedies and antacids are taxable
Food to be eaten in the store, hot food ready to eat and any food marketed to be heated in the store is taxable.
Federal
U.S. Department of Agriculture
Food & Nutrition Service
1244 Speer Blvd, Suite 903
Denver , CO   80204
(303)844-0379
Fax: (303)844-6203
Federal regulations prohibit the collection of sales tax on eligible products purchased with food stamps, vouchers or checks from the federal supplemental food program for women, infants and children (WIC). However, they are taxable if purchased with cash. See the brochure “The Food Stamp Program Training Guide for Retailers.”

Link:  http://www.fns.usda.gov/fsp/retailers/pdfs/Retailer_Training_Guid
e.pdf


NOTE:  See also FOOD VENDOR
NOTE:  See also RESTAURANT
NOTE:  If applicable, see VENDING MACHINES

Food Supplements

|
State
Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
OVER THE COUNTER THERAPEUTIC PRODUCTS AND DEFICIENCY CORRECTORS. Vitamins, medicines, cod liver oil or any food supplement are taxable. These products serve as supplements to food and, as such, they do not fall into the food category. The rationale is that essential vitamins and minerals occur naturally in a good diet and will supply all nutrients needed. See FYI Sales #4, Guidelines for Determining Sales Tax Rates for Taxable Food Items

Link:  http://www.revenue.state.co.us/fyi/html/sales04.html

PRESCRIPTION DRUGS Are exempt from sales tax under 39-26-114 (1) (a) (V) (A) C.R.S.
HEALTH AIDS Aspirin, cough drops or syrups, cold remedies and antacids are taxable
Food to be eaten in the store, hot food ready to eat and any food marketed to be heated in the store is taxable.
Federal
U.S. Department of Agriculture
Food & Nutrition Service
1244 Speer Blvd, Suite 903
Denver , CO   80204
(303)844-0379
Fax: (303)844-6203
Federal regulations prohibit the collection of sales tax on eligible products purchased with food stamps, vouchers or checks from the federal supplemental food program for women, infants and children (WIC). However, they are taxable if purchased with cash. See the brochure “The Food Stamp Program Training Guide for Retailers.”

Link:  http://www.fns.usda.gov/fsp/retailers/pdfs/Retailer_Training_Guid
e.pdf


NOTE:  See also FOOD VENDOR
NOTE:  See also RESTAURANT
NOTE:  If applicable, see VENDING MACHINES
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us