Stay up to date with sales tax: Join our mailing list!

Iowa Amends Definition of Dietary Supplement


Healthcare

Iowa has amended the statutory definition of "dietary supplement" to keep the state in compliance with the Streamlined Sales Tax Agreement. "Dietary supplement" is defined as any product, other than tobacco, intended to supplement the diet that meets all of the following criteria: The product contains a vitamin, mineral, herb, other botanical, amino acid, a dietary substance for use by humans to supplement the diet by increasing the total dietary intake, or a concentrate, metabolite, constituent, extract, or combination of any of the ingredients previously listed; The product is intended for ingestion in tablet, capsule, powder, softgel, gelcap, or liquid form, or if not intended for ingestion in such a form, is not represented as conventional food and is not represented for use as a sole item of a meal or the diet; The product is required to be labeled as a dietary supplement, identifiable by the "supplement facts" box found on the label. The change was made to stipulate that all requirements must be met for the product to qualify as a dietary supplement.  (H.F. 2436, Laws 2014, effective July 1, 2014)

(04/29/2014)
(New)
Scroll to Top