Are small bottled energy shots labeled as dietary supplements exempt from Florida sales tax as food products?

Plain-English summary

The Florida Department of Revenue ruled that the redacted brands of small bottled energy shots sold by a convenience-store operator were exempt from sales tax. The regular-strength and extra-strength varieties contained vitamins and minerals, and each bottle was labeled as a "dietary supplement."

Florida exempts general groceries, including food products for human consumption. Rule 12A-1.011 specifically includes dietary supplements, herbal supplements, meal replacements, and liquid food supplements among exempt food products. Because the products fit the dietary-supplement category, the Department treated them as exempt groceries.

What this means for you

Convenience and grocery retailers

The product's classification matters more than its small "shot" format. On these facts, labeling as a dietary supplement and the presence of vitamins and minerals supported exempt treatment.

Beverage and supplement sellers

Do not assume every energy drink or concentrated beverage receives the same treatment. This TAA addressed the specific products described in the request and classified them as dietary supplements under the cited rule.

Accountants and tax professionals

Retain product labels and specifications supporting the dietary-supplement classification. Form DR-46NT, cited in the ruling, also lists meal-replacement powders and drinks, including liquid food supplements, among exempt general groceries.

Common questions

Q: Were both regular-strength and extra-strength shots exempt?
A: Yes. The ruling covered the described varieties and flavors of both redacted product lines.

Q: Why did Florida treat the shots as food products?
A: Rule 12A-1.011 includes dietary supplements and liquid food supplements within the exempt food-products category.

Q: Does the ruling identify the brands?
A: No. The public copy redacts the product and taxpayer names.

Q: Does this make every energy shot exempt?
A: No. The TAA is limited to the products and facts described, including their dietary-supplement labels and contents.

Citations and references

• Fla. Stat. § 212.08(1)(a) and (b)
• Fla. Stat. § 213.22
• Fla. Admin. Code rr. 12A-1.011(2)(a)12. and 12A-1.097
• Form DR-46NT, Nontaxable Medical Items and General Grocery List

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 19A-014

Original ruling text

TAX: Sales and Use Tax
TAA NUMBER: 19A-014
ISSUE: Dietary supplements
STATUTE CITE(S): Sections 212.08(1)(a) and (b), Fla. Stat.
RULE CITE(S): 12A-1.011(2)(a)(12), Fla. Admin. Code
QUESTION: Do xxxxx-ounce bottles of xxxxxx shots, including Regular and Extra
Strength varieties, which come in various flavors, and xxxxxx-ounce bottles of xxxxxx
shots meet the definition of “dietary supplements” so as to exempt them from sales tax
pursuant to Section 212.08, Fla. Stat., and Rule 12A-1.011(2)(a)(12), Fla. Admin. Code?
ANSWER: Yes, the xxxxx and xxxxxxxx shots described are considered “dietary
supplements” and therefore meet the definition of “food products,” as set forth in Section
212.08(1)(b), Fla. Stat., and Rule 12A-1.011(2)(a)(12), Fla. Admin. Code. Because xxxxx
shots and xxxxxxxx shots are dietary supplements, they constitute food products exempt
from taxation.
June 7, 2019
xxxxxxxxxx
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Technical Assistance Advisement (TAA)
TAA #: 19A-014
xxxxxxxxxxxxxx
Sales & Use Tax – Dietary Supplements
Section 212.08, Florida Statutes (Fla. Stat.)
Rule 12A-1.011, Florida Administrative Code (Fla. Admin. Code)
xxxxxxxxx (the Taxpayer)
xxxxxx xxxxxxxxxx
Dear xxxxxxxxxx,

xxxxxxxxxx
xxxxxxxxxx
June 7, 2019
Florida Department of Revenue
Page #2

This is in response to your letter dated May 9, 2019, requesting this Department’s
issuance of a Technical Assistance Advisement (“TAA”) pursuant to Section 213.22,
Florida Statutes (Fla. Stat.), and Chapter 12-11, Florida Administrative Code (Fla. Admin.
Code) regarding the taxability of certain liquid energy drinks sold at xxxxx convenience
stores throughout Florida. Your request has been carefully examined, and the
Department finds it to be in compliance with the requisite criteria set forth in Chapter 1211, Fla. Admin. Code. This response to your request constitutes a TAA and is issued to
you under the authority of Section 213.22, Fla. Stat.
Issue
Whether xxx-ounce bottles of xxxxxx shots, including Regular and Extra Strength
varieties, which come in various flavors, and xxx-ounce bottles of xxxxxxxxxx shots meet
the definition of “dietary supplements” so as to exempt them from sales tax pursuant to
Section 212.08, Fla. Stat., and Rule 12A-1.011(2)(a)(12), Fla. Admin. Code.
Facts Provided by Taxpayer
xxxxxxxxxx is a wholly-owned subsidiary of xxxxxxxxxx (the “Taxpayer”). xxxxx operates
xxxxx convenience stores throughout the state and offers various flavors of xxxxx and
xxxxxx shots for retail sale. The energy xxxxx come in Regular and Extra Strength. The
Regular Strength xxxxx shots include xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
flavors.
The
Extra
Strength
xxxxx
shots
are
available
in
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx flavors. The xxxxxxxxxx shots come in
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx flavors. Each of these shots are sold in a xxxxxounce container, each contains vitamins and minerals, and each is labeled as a “dietary
supplement.”
Law and Discussion
In accordance with Section 212.08(1)(a), Fla. Stat., general groceries, which include food
products for human consumption, are exempt from taxation. Pursuant to Section
212.08(1)(b), Fla. Stat., “…the term ‘food products’ means edible commodities, whether
processed cooked, raw, canned, or in any other form, which are generally regarded as
food.” Rule 12A-1.011(2)(a)(12), Fla. Admin. Code, states that “dietary supplements
(including herbal supplements) and meal replacements, including liquid food
supplements,” are tax-exempt food products. Form DR-46NT, incorporated by reference
in Rule 12A-1.097, Fla. Admin. Code, includes in its list of tax-exempt general groceries
“meal replacement powders and drinks, including liquid food supplements.” The xxxxx
and xxxxx shots you describe are considered “dietary supplements” and therefore meet
the definition of “food products,” as set forth in Section 212.08(1)(b), Fla. Stat., and Rule

xxxxxxxxxx
xxxxxxxxxx
June 7, 2019
Florida Department of Revenue
Page #3

12A-1.011(2)(a)(12), Fla. Admin. Code. Because xxxxxxxxxx shots and xxxxxx shots are
dietary supplements, they constitute food products exempt from taxation.
Concluding Statement
The xxxxx and xxxxx shots described are considered dietary supplements and, as such,
they are tax-exempt food products, pursuant to Florida law and rule.
This response constitutes a Technical Assistance Advisement under Section 213.22, Fla.
Stat., which is binding on the Department only under the facts and circumstances
described in the request for this advice, as specified in Section 213.22, Fla. Stat. Our
response is predicated on those facts and the specific situation summarized above. You
are advised that subsequent statutory or administrative rule changes, or judicial
interpretations of the statutes or rules, upon which this advice is based, may subject
similar future transactions to a different treatment than expressed in this response.
You are further advised that this response, your request and related backup documents
are public records under Chapter 119, Fla. Stat., and are subject to disclosure to the
public under the conditions of Section 213.22, Fla. Stat. Confidential information must be
deleted before public disclosure. In an effort to protect confidentiality, we request you
provide the undersigned with an edited copy of your request for Technical Assistance
Advisement, the backup material and this response, deleting names, addresses and any
other details which might lead to identification of the taxpayer. Your response should be
received by the Department within 10 days of the date of this letter.
Respectfully,

Donna La Plante
Donna La Plante
Senior Attorney
Florida Department of Revenue
Technical Assistance and Dispute Resolution
Record ID: #XXXXXX