Are Supplements and Vitamins Taxable in Maryland?

There has always been a confusion regarding the supplements and the nutritional or dietary food either in one way or another. Some people consider them good for health while others take them for granted and some consider them harmful considering them as a bi products that may cause side effects. There has always been another important discussion regarding supplements and nutritional or dietary food on the state level. All the states and budgeting institutions have been having a confused behaviour regarding applying tax on supplements and making some strict rules regarding sales tax on nutritional supplements by states.

If you want to be sure about sales tax on nutritional supplements by states, the first thing you should do is do a hefty research on those particular products if they are considered tangible or not and whether they are considered necessary food items or not. Usually there is no tax on supplements and dietary food in all major states of the U.S; however, you should know that carbonated drinks or soft drinks are not considered as dietary food. These are some basic sales tax laws regarding supplements and nutritional vitamins – they are usually expected from the sales tax i.e. there is no sales tax on supplements but some states asks the brands to specifically called their nutritional products as “nutritional facts” or the “supplementary facts” to get the exemption from tax because they would be treated differently – necessary items. Some state laws take a general sales tax of 6% on all food items like Maryland but there are still some exceptions regarding supplements because they are not always counted in regular food items.

The sales tax on nutritional supplements is determined by some specific state laws regarding necessary food items vs the candy flavoured foods or tangible products vs the non tangible products and the nutritional facts vs the supplementary facts.
Some states consider the products that are referred to as “ supplementary facts” to be exempted from the sales tax but some bigger states like Washington do not give any exemption to the nutritional supplements and vitamins regardless of the fact that what the product label is saying. Only the basic and necessary food or grocery items are exempted from retail tax or sales tax because they are used in every house. States consider nutritional supplements and vitamins as the secondary approach and the businesses may have to pay some sales tax. On the other hand, these products are considered as tangible personal property on the consumer side; that’s why, they are taxable in many states.

No, Maryland does not count the nutritional supplements and vitamins as the food items and they are exempted from the tax in Maryland. Usually, many states have the complex tax laws regarding food i.e. they rule out tax on non-tangible products or the necessary supplements but they put sales tax on personal tangible food items like vitamins or supplements; however, Maryland has one simple basic law regarding sales tax on supplements and vitamins – there is no sales tax on food items and the dietary supplements and the vitamins are counted as food items. Simple.

According to 11-206 All those supplements that are not included in the food category and they are not sold in the substantionary food stores. Furthermore, if a tangible food product is flavoured by the use of candies or soft drinks, they are not considered food items or grocery items. There would surely be a 6% sales tax on supplements that are considered candy or drinks.
In a nutshell, following items are not considered food in Maryland and they are not exempted from the sales tax in Maryland.

• Alcoholic Beverage
• Soft Drink
• Carbonated Drink
• Candy
• Confectionary

According to 11-209, the sales tax won’t be applied if tangible property is sold by an individual who does not usually sell its personal properties; however, if the tangible property that is sold worth more than $1000 and it is sold via dealer, the sales tax would still be applied on that personal supplement.

All those supplements that are counted in a food or dietary niche are not taxed in Maryland. Following are the supplements that are included in the food category and they are not taxable in the state of Maryland.

• Beverages
• Coffee / Coffee Substitutes
• Fruit Juices
• Tea
• Condiments
• Eggs
• Fish
• Meat
• Poultry
• Fruit
• Grain
• Vegetables
• Milk
• Ice Cream
• Sugar

So, if you would ever buy the nutritional supplements in Chevy Chase, Brookeville and Bethesda MD, you would have to pay the sales tax if they are not included in the food category due to inclusion of Carbonated drinks, candy or alcoholic items. Take care of the food label whenever buying the nutritional supplements in Maryland and don’t go for the non-food items in Maryland because they may be restricted by the Pharmacy laws in Maryland and you may have to bear some additional tax on the purchase too.
If you are still confused about the taxable or non taxable food items, supplements and the overall concept of sales tax on nutritional supplements in Maryland, just visit our online store. We have placed every single food or dietary item in a specific category that gives you a clear idea about all the sales tax regarding the tax supplements and the controlled items. Furthermore, you can always contact our support team about any specific inquiry regarding sales tax on nutritional supplements by the states law and specifically Maryland state laws.