SUT-56 - Dietary Supplements - Definition and Tax Rate

A dietary supplement is defined as any product intended to supplement the diet that:

  • Contains one or more specified dietary ingredients;
  • Is intended for ingestion in tablet, capsule, powder, softgel, gelcap, or liquid form; and
  • Is required to be labeled as a dietary supplement, as identified by the ""supplement facts"" box found on the product label.

Dietary supplements are not considered food or food ingredients for sales tax purposes; therefore, sales of dietary supplements are subject to the standard 7% state sales tax rate, plus the applicable local sales tax rate. 

Reference: Important Notice 17-23. Tenn. Code Ann. §§ 67-6-102 and 67-6-228.

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