Was a capsule-form resveratrol dietary supplement exempt from Florida sales tax?

Plain-English summary

A company asked about a capsule-form dietary supplement containing resveratrol, an extract from red wine.

Florida's food-product rule treated specified dietary foods and nonprescription vitamins and minerals as exempt food or food supplements. The Department's nontaxable medical and grocery list also included dietary substitutes, vitamin and mineral supplements, and herbal supplements.

Florida classified the submitted resveratrol product as an exempt food or dietary supplement.

What this means for you

The ruling addressed the particular product submitted in 2006. Classification under the applicable food-product rule and Department product list controlled the result, not the product's promotional claims.

Common questions

What form was the product? Capsules containing the red-wine extract resveratrol.

How did Florida classify it? As an exempt food or dietary supplement.

Did the ruling validate health claims? No. It decided sales-tax classification of the submitted product.

Citations and references

• Fla. Stat. § 212.08(1)(a) (food products for human consumption)
• Fla. Admin. Code r. 12A-1.011(1) (dietary foods, vitamins, and minerals)
• Florida Department of Revenue Form DR-46NT (Nontaxable Medical and General Grocery List, cited in ruling)
• Fla. Stat. § 213.22 (Technical Assistance Advisements)

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 06A-010

Original ruling text

SUMMARY
QUESTION: What is the taxable status of the capsule form of resveratrol, an extract from red wine, described as a
super-antioxidant, and marketed as having anti-cancer and heart health properties.
ANSWER - Based on Facts Below: The product is exempt from sales tax as a food or dietary supplement.

April 27, 2006

Re: Technical Assistance Advisement 06A-010
XXX ["Company"]
Sales Tax - Dietary Supplements
Section 212.08, F.S.
Rule 12A-1.011(1), F.A.C.
Dear:
This response is in regard to your petition requesting the Department's issuance of a Technical Assistance
Advisement pursuant to s. 213.22, F.S., and Chapter 12-11, F.A.C., regarding the above referenced matter.
You are seeking guidance on any sales tax obligations that may be applicable to a dietary supplement (Revatrol) that
your company markets in Florida. The information provided indicates that Revatrol is a dietary supplement in capsule
form, containing the red wine extract known as resveratrol. The literature claims that the product is a superantioxidant, 20 times more powerful than vitamin C and 50 times more powerful than vitamin E.
LAW and DISCUSSION
Section 212.08(1) (a), F.S, provides an exemption for food products sold for human consumption. Rule 12A-1.011(1),
F.A.C., provides in part:
...
(b) Special dietary foods such as Metracal, Bal-Cal and fortified milk products such as 900 Calorie Diet Plan are
considered food by the Florida Food, Drug and Cosmetic Law, and the Florida Department of Agriculture and
Consumer Services, and are exempt. This does not conflict with the reducing products declared taxable in Rule 12A1.020, F.A.C.
(c) Non-prescription vitamins and minerals are exempt as a food or food supplement.
The Department of Revenue's Nontaxable Medical and General Grocery List (DR-46NT) lists dietary substitutes,
vitamins and mineral supplements, and herbal supplements as exempt products.

CONCLUSION
It is our determination that the product submitted for review (Revatrol) is exempt from sales tax as a food or dietary
supplement.
CLOSING STATMENT
This response constitutes a Technical Assistance Advisement under Section 213.22, F.S., which is binding on the
Department only under the facts and circumstances described in the request for this advice as specified in Section
213.22, F.S. Our response is predicated on those facts and the specific situation summarized above. You are advised
that subsequent statutory or administrative rule changes, or judicial interpretations of the statutes or rules, upon which
this advisement is based, may subject similar future transactions to a different treatment than expressed in this
response.
You are further advised that this response, your request and related backup documents are public records under
Chapter 119, F.S., and are subject to disclosure to the public under the conditions of s. 213.22, F.S. Confidential
information must be deleted before public disclosure. In an effort to protect confidentiality, we request you provide the
undersigned with an edited copy of your request for Technical Assistance Advisement, the backup material and this
response, deleting names, addresses and any other details which might lead to identification of the taxpayer. Your
response should be received by the Department within 15 days of the date of this letter.
If you have any further questions with regard to this matter and wish to discuss them, you may contact me directly at
(850) 922-4840.
Sincerely,
Jonathan E. Swift
Tax Law Specialist
Technical Assistance and Dispute Resolution
Control No. 19270