Dietary Supplements

Dietary supplements are taxable food products. A dietary supplement is any product intended to supplement the diet that meets all three following conditions:

• Contains one or more of the following dietary ingredients:
  • A vitamin
  • A mineral
  • An herb or other botanical
  • An amino acid
  • A dietary substance to supplement the diet
  • A concentrate, metabolite, constituent, extract, or combination of any of the above ingredients
• Is intended for ingestion in tablet, capsule, powder, softgel, gelcap, or liquid form
  • Or is not represented as conventional food and not for use as a sole item of a meal or diet
• Is required to be labeled as a dietary supplement according to U.S. Code of Federal Regulations, title 21, section 101.36

Any item that is required by the U.S. Food and Drug Administration (FDA) to be labeled with “Supplement Facts” is taxable. This includes certain teas, appetite suppressants or stimulants, and food supplements such as vitamins and minerals.

Taxable dietary supplements examples include:

• Amino acids
• Antioxidants
• Bee pollen
• Enzymes
• Fiber supplement
• Garlic capsules
• Ginseng
• Herbal supplements
• Immune supports
• Lecithin
• Metabolic supplements
• Vitamins and minerals
• Zinc lozenges

Meal substitutes labeled with “Nutrition Facts” are not taxable. Examples include unsweetened breakfast bars or bars that contain flour.

Edible Cannabinoid Products

Edible cannabinoid products are taxable. See our Cannabis Tax page.

Legal References and Resources

Minnesota Statutes

• 297A.61, subd. 3(d), Sale and purchase
• 297A.67, subd. 2, Food and food ingredients

Publications

• Candy
• Food and Food Ingredients
• Prepared Food
• Soft Drinks and Other Beverages
• Vending Machines and Other Coin-Operated Devices