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.