California Regulations 1591 and 1602 have been amended to clarify that dietary supplements, when supplied by a physician as part of a weight loss program to treat the disease obesity, are not classified as food products and, therefore, exempt from sales and use taxes. These meal replacements fall into the category of medicine because they are intended for internal use by human beings in the treatment of the disease obesity. (Regs. 1591 and 1602, California State Board of Equalization, effective December 14, 2008)