VI, Part III, para 1(m). Product F is advertised on the Internet as a "Crunchy delicious snack", "Snackers in the mood for something a little bit different" and "They're just like spicy hot peanuts, only green!". 109. Estimates suggest that a 55 percent junk food tax rate would be needed to decrease the proportion of overweight and obese individuals by just .7 percent. the food or beverage is sold in a form not suitable for immediate consumption, having regard to the nature of the product, the quantity sold or its packaging, or. These salads commonly contain fruit and may be formed in the shape of a mould. 50 Comments. It is also sold in small bags. The conditions in the above paragraph do not apply to bread products such as bagels, English muffins, croissants, or bread rolls that do not have sweetened fillings or coatings. 144. Ground Roasted Seeds of Evergreen is generally sold in grocery stores. This memorandum replaces GST/HST Memorandum 4.3, Basic Groceries, dated November 1997. However, if the decorated cake is a combination of artificial and real cake layers, the entire wedding cake is zero-rated as long as at least one of the layers is real cake supplied by the decorator, and it weighs at least 230 grams. As the ice cream cone is designed for sale in a single serving it is taxable. Please refer to paragraphs 2 to 4 of this memorandum for additional information on the meaning of food, beverage and ingredient. 73. Consumable products considered basic groceries, Consumable products not considered basic groceries. 52. The dessert squares are arranged in a pattern that is pleasing to the eye, and the squares require little or no additional preparation. 55. Please note that products that are enumerated in paragraph 1(f) generally have potatoes, corn or corn meal as a main ingredient. Junk food tax considered, ruled out says Cathy . The food or beverages are supplied with some or all of the necessary amenities for either serving or consuming the food or beverages. For example, some caterers operate retail stores that sell precooked cold or frozen foods. For example, if the value of the taxable goods in the gift basket (including the value of the decorative basket itself) exceeds 10% of the value of the total supply, the supply is taxable. Data on 192 countries suggest that between 2005 and 2010 the average prevalence of overweight [body mass index (BMI) >25 kg/m 2] increased from 45 to 48% and the prevalence of obesity (BMI >30 kg/m 2) rose from 15 to 17%. 90. The store then packs an appropriate amount of barbeque party supplies for the amount of food and drinks in the order (disposable dishes, cups, cutlery, table clothes, and napkins) based on the number of people who are attending the party. V, Part VI, s23. a mixture of two or more of the classes or categories of the items identified in paragraph1(i) (i.e., nuts and seeds, nuts and dried fruit, cereal and dried fruit, etc. The fact that Protein Isolate and Phosphate Compound is mixed with milk and ingested into the body by drinking does not mean that it is an ingredient used in the preparation of a beverage; rather, it is added to milk as a means of ingestion. Where the product is advertised in a direct sales catalogue it is with products that are neither food, nor beverages, nor ingredients. Despite the fact that the product can be applied externally, it is labelled, packaged, and marketed in a manner similar to other cooking oils. In a statement to Global News, Obesity Canada spokesperson Brad Hussey said that there was not enough evidence to suggest obesity rates would be impacted by any junk food taxes or bans. Lunch combinations are designed and promoted as pre-packaged lunch kits for children. 29. In some instances, the meeting room or hall may be supplied by the caterer either as an element of the all-inclusive charge for the food consumed or as an extra charge. When the food or beverages are supplied to the customer it is in a form that can be consumed either immediately or after it is warmed. Included in paragraph 1(m) of Part III of Schedule VI are foods commonly purchased or served as desserts or snacks that are baked, fried, fresh or frozen, or otherwise prepared for sale. Carbonated water, whether flavoured or not, is taxable regardless of the size of the bottle or packaging, as explained in paragraph 17 of this memorandum. The preparation and delivery of an uncooked pizza is not considered to be catering and is therefore zero-rated. The addition of the product to liquid is merely a means of consuming the powdered cartilage. Dietary supplements may be made from natural or synthetic ingredients and include products such as vitamins, minerals, tonics, fibre, protein, amino acids, fatty acids, enzymes, herbal supplements, or compounds derived from plant or animal products. A lunch combination contains a variety of foods and perhaps a beverage that are not mixed together but are packaged together in a single container. From 2013 to 2017, spending on TV . Refer to paragraphs 136 to 139 of this memorandum for more information on paragraph 1(q). Mediterranean Pressed Olive Oil is zero-rated under section 1 of Part III of ScheduleVI. Powdered or granulated products that are added to, or mixed with, a food or a beverage and that are consumed for their beneficial or therapeutic effects are not, in and of themselves, considered to be food, beverages or ingredients. 44. 15. When all or substantially all (e.g., 90% or more) of the value of the supply of a gift basket is zero-rated, the tax status of the supply is zero-rated. A bakery produces small dessert trays that consist of a decorative plastic plate (8 in diameter) on which 18 dessert squares are arranged in a pattern and are enclosed within a clear plastic shell. Ice made from water not suitable for human consumption (non-potable water), including salt water, is taxable. All supplies of Shark Cartilage are taxable. If the percentage of fruit juice in the concentrate is less than 25% fruit juice by volume, the supply of the concentrate is taxable. VI, Part III, para 1(l). Where other prepared food is being provided in addition to the frozen food, catering services have been supplied, and the supply of the frozen food would become taxable at 5% and 13% as it has been made "in conjunction with catering services.". At the request of a customer, a grocery store makes an uncooked vegetarian pizza and delivers it to the customer. By providing subsidies for healthy foods, the proposal would avoid challenges that food taxes are punitive or regressive. The supply of a package of salad ingredients as described in the above paragraph is considered to be a supply of basic groceries and is zero-rated. Nut bars, which generally include one or more types of nuts and syrup or honey as main ingredients, are taxable. Protein bars offer higher amounts of protein than traditional snack bars. A supply of a mixture of two or more types of nuts, whether salted or not, is taxable. A product will qualify as milk-based if it has milk as the main ingredient. Showbiz . Cereal bars and muffin bars are discussed in paragraphs 98 and 99 of this memorandum. These indicators are to be applied in a flexible manner on a case-by-case basis. The mixture may be sold loose or pressed into bars. Products in tablet, pill, capsule, or similar form are not considered to be food as they are usually represented as having a beneficial or therapeutic purpose. Supplies of bulk or unbottled water, other than ice, are excluded from zero-rating except when supplied as described in paragraph 37 of this memorandum. Wine-making kits containing the ingredients to make wine (grape juice concentrate, yeast, etc.) The product would be considered a sandwich or similar product if the bread is cooked, i.e., ready-to-eat, and is wrapped around a ready-to-eat filling. EPG Compound is taxable. Although the final product may have a pleasant taste, an average consumer would not purchase this product as a food or beverage. EPG Compound contains the liquid herbal extracts of Echinacea, Propolis and Goldenseal. Supplies of food preserved in alcohol are zero-rated. It is labelled, packaged and marketed as a breakfast cereal. These products are taxable, and include vegetable plants (parts of which are edible) and products commonly referred to as dietary supplements, including vitamins and minerals. The advertising, whether through print or electronic media, includes words such as "chips", "crisps", "puffs", "curls" or "sticks" (e.g., "chip-loving eaters" or "healthier than a chip"). Tomato and vegetable juices supplied in these quantities and in this type of container are not marketed and promoted as single servings. 114. 121. be presented on a piece of serving ware (i.e., something on which the prepared food is likely to be served); be deliberately configured to create a visual effect so that they appear likely to be served in the same form in which they are sold. One of the main ingredients of ProductD is potato (pieces), an ingredient common to snack foods enumerated in paragraph 1(f). A package that contains the ingredients for a salad where the ingredients are not mixed, such as a package containing lettuce, croutons and dressing (i.e., where the ingredients are in separate containers) and that require mixing by the consumer, is not considered to be a salad for purposes of the GST/HST. They are eaten by the handful or as individual bite-sized pieces without utensils. Fruit salads and gelatine salads generally do not need a dressing to be considered a salad. Please see paragraphs 148 to 159 for a discussion of dietary supplements. The food is delivered to or on behalf of the customer and is supplied with most if not all of the amenities needed for serving or consuming the food. Nestle did not specify a tax level nor exactly define the foods that she would tax. The label includes words found on packages of chips, crisps, puffs, curls, or sticks (e.g.,"snack", "party snack" or "crunch"). As long as the products are in single serving sizes, the tax applies regardless of the number of single servings in the package. These supplies are not zero-rated under paragraph 1(n) of Part III of Schedule VI as they are excluded from zero-rating by either paragraphs 1(c) or 1(d). This includes food or beverages that are normally zero-rated when not purchased through a vending machine such as a single serving of unflavoured white milk or an apple. VI, Part III, para 1(o.4). 160. Products commonly referred to as dietary supplements are not considered to be basic groceries and are not within the scope of section 1 of Part III of Schedule VI. all dressed, blogsherpa, Canada, Canadian, chips, chocolate, dill pickle, fast food, Food, junk, ketchup, treats. Some edible products are not basic groceries. Food and beverage companies and retailers determine what products they make, market, and sell. In this situation, the customer buys stocked prepared food items and takes them home, where the food is subsequently heated before being consumed. 80. Not every supply made by a caterer is a catering service. Refer to paragraph 147 of this memorandum for additional information on vitamins. However, some supplies of bulk water are made by private vendors. The absence of healthy options in so-called urban food deserts means that taxing junk food will disproportionately harm the people living there. 159. Such multi-use ingredients are zero-rated when supplied as ingredients for human consumption. Taxes on products that cause harm remain an evidence-based public health tool to discourage unhealthy behaviors. National surveys put support for taxation of junk food and sugary drinks is 40% , particularly if the revenue is used to fund other programs that prevent childhood obesity. 74. The restaurant also arranges the doughnuts on the disposable platter and the food can be consumed immediately upon delivery to the customer. 82. Energy bars and protein bars may also be associated with weight-loss programs. This optimal intake can vary between one and two tablespoons, depending on the weight of the person taking the product. VI, Part III, para2. if the food and beverages are purchased and heated at the point of purchase, they are taxable. Ground Roasted Seeds of Evergreen is zero-rated under section 1 of Part III of ScheduleVI to the Act. If the product is not considered to be a fruit juice beverage or a fruit-flavoured beverage, it will be zero-rated provided it is not excluded from zero-rating by another paragraph. 98. Finally, Product D is labelled and marketed in a manner similar to products enumerated in paragraph 1(f). Pregnant or lactating women are advised to consult their health practitioner prior to taking this product. Frozen confections containing a mixture of fruit/fruit juice and dairy products (such as cream or ice cream) are taxable under paragraph 1(k) when packaged or sold in single servings. Junk food is also known as discretionary food or optional food. The product label advises consumers to consult their medical practitioner prior to use of the product. Supplies of chips, crisps, puffs, curls or sticks (such as potato chips, corn chips, cheese puffs, potato sticks, bacon crisps and cheese curls), other similar snack foods or popped popcorn and brittle pretzels, but not including any product that is sold primarily as a breakfast cereal, are taxable. Such frozen foods are regarded as not being intended for immediate consumption. Beverages made from non-animal sources, such as soy or rice, are not considered to be milk or milk-based beverages for GST/HST purposes. Properties, labelling, packaging and marketing factors, Food or beverages sold through a vending machine, Other multi-use goods with applications as ingredients for food or beverages for human consumption, Vitamins, minerals and additives used in the manufacture of basic groceries, Labelling, packaging and marketing criteria. 72. A number of studies have found that diets of less healthy food options are less expensive than diets of healthier food options. In applying this indicator, it does not matter whether or not there is a separate charge for the supply or use of the amenities. 65. Post-mix contains other ingredients for a carbonated beverage, but does not contain CO2. Size and shape: small, thin, slice, (chip); long and slender cylindrical form (stick); fluffy mass (puff); or spiral or winding form (curl). If you wish to make a technical enquiry on the GST/HST by telephone, please call the toll-free number 1-800-959-8287. As part of a move to curb the consumption of (apparently western) fast food, Thomas Isaac, finance minister in the newly elected LDF government, announced plans to mop up Rs 10 crore from this new tax. 117. This product is also sold with the stimulant removed. Accordingly, supplies of lunch combinations and snack combinations are generally zero-rated supplies of food. It may be eaten alone or added to other goods as desired. Therefore, plain bottled water sold in a single serving size bottle (i.e., less than 600 mL) is taxable. The product is labelled and marketed on the basis of its beneficial effects related to bone and joint health. (see Section 2) Prepared food and beverages sold in a form for immediate consumption are not considered to be basic groceries and are taxable. Supplies of fruit bars, rolls, or drops or similar fruit-based snack foods (in solid or semi-liquid form) are taxable. The product has a DIN, and the label lists the "active" ingredients and "non-medicinal" ingredients separately, indicating the amount of each active ingredient. crackers (other than graham crackers), including: snacking crackers (including vegetable, bacon or cheese flavoured). The food or beverages are processed or arranged to the customer's specification after the order is placed. Sweetened medicated throat lozenges are consumed for their purported beneficial effects on symptoms related to a sore throat. "The subsidy in the beginning would be very large," he says. Each piece is comparable to the size of a potato chip. The product is prepared by infusing the ground seeds with hot water and filtering the flavoured liquid prior to consumption. Similarly, this indicator is not fulfilled where the only action taken by a supplier is to package food after a customer has placed an order; for example, placing doughnuts in a box for the customer. First Oaxaca's state legislature passed a ban on selling or giving out high-calorie packaged foods and sugar-sweetened drinks to minors on Aug. 5. The independent review, which was released on Thursday, calls for a long list of ideas to improve the nation's eating habits, including a tax on sugar and salt, with the proceeds used to funnel. Restrictions related to the amount to be consumed. Some examples are candy, soft drinks, chips, and frozen pizza. Meal replacement products, nutritional supplements and formulated liquid diet products that qualify as meal replacements, nutritional supplements (and not dietary supplements), and formulated liquid diet products under the Food and Drugs Act and Regulations are considered to be zero-rated basic groceries. carbonated water (including carbonated mineral water), whether flavoured or otherwise, and whether naturally carbonated or otherwise. By 2019, the mining tax will generate P3.5 billion; luxury tax, P7.7 billion; "sin" tax, P38.2 billion, and P20 billion each from fatty food tax, carbon tax, and lottery and casino tax . 118. For example, if a manufacturer changed the packaging of a 275 mL "pull-tab" beverage to an entirely sealed can, the supply could still be taxable as the product could still be considered a single serving given its packaging size, marketing and promotion. If a person is uncertain as to whether the supply is made in a participating province, the person may refer to Technical Information Bulletin B-078, Place of Supply Rules Under the HST, available from any Canada Revenue Agency (CRA) tax services office. Where items are selected individually from a menu, the charge is considered to be on a per person or per serving basis. Where this is the case, only the fruit juice content is taken into consideration when determining whether the 25% by volume threshold has been met. The label indicates that the main ingredient is psyllium. While Kerala's taken a swipe seemingly at Western fast food . "Imagine an apple might cost 5 cents, a filet of salmon 25 cents. Indicator 2: Consideration based on a per serving/person charge. Shark Cartilage is 100% powdered shark cartilage. However, the Indian government introduced a countrywide entertainment tax in 2017 that now ranges from 5% to 28%, depending on the form of entertainment . Flavours include barbeque, salt and vinegar, original, ketchup, and nacho cheese. Although some of the criteria indicate that it is a beverage, weighing the relevant importance of the criteria in the context of this product indicates that on balance it is not a beverage for purposes of section 1 of Part III of ScheduleVI. De-alcoholized beer and de-alcoholized wine, whether imported or produced domestically are considered to be beer and wine for the purposes of the GST/HST, and are taxable, in addition to any applicable excise duties. require little or no additional preparation (e.g., "cooking" or "heating" would generally constitute additional preparation, whereas "thawing" generally would not). If the establishment sells several cones at one time and places them in a tray for transportation by the customer, the supply remains taxable as each cone is designed for sale as a single serving. The junk food tax was due to expire on the last day of 2020, but the tax was successfully and indefinitely reauthorized on December 31, 2020. The supply of post-mix is zero-rated. Ice made from potable water is zero-rated when sold as ice cubes or as a large block regardless of how the ice is used. Fyber is composed of various grains and is fortified with vitamins and minerals. Examples of food and beverages that are zero-rated as basic groceries under section1 of Part III of Schedule VI include fresh, frozen, canned and vacuum sealed fruits and vegetables, breakfast cereals, most milk products, fresh meat, poultry and fish, eggs and coffee beans. Supplies by commercial haulers Sch. has announced plans to tax junk food, and other countries, notably Ireland, are also considering such taxes. (Care is usually taken to make most retail food products visually attractive, but few are deliberately arranged to create a visual effect that indicates they are intended to be set out on a table in the same form in which they are sold. Ice cream and similar products are considered to be "sold in single servings" where the product is designed and marketed for sale in single servings. As long as the charge for the food or beverages is based on a per person or per serving amount, then this indicator is satisfied. oz.) Junk food should be taxed because the rate of obesity is rising rapidly, so people need to choose their food more wisely, and with the rights plans the healthier foods could be more affordable. 133. 62. 94. Supplies of grape juice concentrate or grape must that is used by consumers to make wine are zero-rated. Sandwiches and similar products are regarded as something which can be consumed with little or no preparation, consisting of one or more pieces of bread, with meat, cheese, savoury or other topping or filling, all of which are suitable for immediate consumption. Changes in prices after an excise tax to sweetened sugar beverages was implemented in Mexico: Evidence from urban areas. 101. It does not have any restrictions related to consumption on its label although health advisories or precautions have been issued recommending that the stimulant be consumed in moderation. The product is not labelled as a juice or a beverage. Among other factors, the CRA will consider the labelling, packaging and marketing of a product to determine whether an average consumer would consider it to be a dietary supplement rather than a food, beverage or ingredient. These packages are zero-rated. 27. If you are located in the Province of Quebec, please contact Revenu Qubec by calling the toll-free number 1-800-567-4692 for additional information. Snack mixtures Sch. Although the product is mixed with fluids and consumed by drinking, the resultant blend is not considered to be a beverage. Snack combinations also contain a variety of foods with different tax status that are not mixed together but are packaged together in a single container with compartments. These fountains are operated with a cylinder of pre-mix or post-mix. A Drug Identification Number (DIN), a Homeopathic Medicine Number (DIN-HM), or a Natural Product Number (NPN). VI, Part III, para 1(r). in the case of a product described in paragraph 1(m) of Part III of Schedule VI, the product is pre-packaged for sale to consumers in quantities of more than five items each of which is a single serving, or. The term "sweetened coating" includes any icing, sugar or sweetened topping applied to the surface of a product before, during or after processing. 66. 119. Product E is loosely bagged and sold in 100gram packages. Claims that the product will promote weight loss (e.g., the product has a thermogenic effect). The product is supplied in health food stores as well as in traditional food outlets. The product is compared to other products that are not considered to be food, beverage or ingredients. However, placing the doughnuts on a serving platter could possibly constitute catering where the doughnuts are "arranged on the platter" by the supplier. A product that is marketed for its beneficial effects and that is added to a food or beverage simply as a way to consume it would not be considered an ingredient. 25. Also, the appearance (small thin slice) and the texture (crunchy) are similar to those products enumerated in paragraph 1(f). The supply of bulk food grade starch is zero-rated when it is in the same packaging or form as when supplied for food uses. If a store owner unwraps an ice cream product that was packaged for sale as a single serving immediately before selling it to the consumer, the supply of the product remains taxable as it is designed or marketed to be sold as a single serving. This also includes products that are labelled or marketed as products to be consumed primarily to facilitate the intake of ingredients that place an emphasis on such claims. Product D main ingredients include potato pieces, rice pieces and seasonings. The ingredients in granola bars are not processed to a great extent, thereby retaining the distinct character of each ingredient within the bar. Beverages dispensed at place where sold Sch. The labelling of the product as a mineral and vitamin supplement shows that the form, a fruit juice, is a means of consuming the minerals and vitamins contained in the drink. Refer to GST/HST Memorandum 4.1, Drugs and Biologicals, for more information on these vitamins and minerals. Tribe leaders estimate the tax will could generate up to $3 million dollars a year, which would be used to develop community wellness . Checking the nutrients and opting for low-fat . Bread includes, but is not limited to, such things as flour and corn tortillas, pita bread, naan bread, rolls, flatbread, foccacia, croissants and bagels. Mixed supplies of zero-rated basic groceries and taxable products. 79. The mixture should be drunk immediately after preparation and 20 minutes before a meal. For example, table salt, salt for curing fish and pickling salt are zero-rated basic groceries. Ministers are being urged to levy a 3bn sugar and salt tax as part of a "once-in-a-lifetime opportunity" to break Britain's addiction to junk food, cut meat consumption by nearly a third and. 49. Food, Travel Gear. Furthermore, the omission of words on the labelling and marketing material of Product C that are usually used with products enumerated in paragraph 1(f), indicates that it is not similar to those products enumerated in 1(f). cookies and biscuits, including Fig Newtons and oat cakes, loaves/breads such as banana or carrot loaf consisting primarily of a muffin mix or similar sweetened base, doughs of all kinds, including puff pastry and cookie doughs, pie shells, vol-au-vent, and phyllo leaves, English muffins without a sweetened filling or coating, traditional bread products such as bagels, scones and tea biscuits, croissants or bread rolls, without sweetened filling or coating. 20. The delivery of doughnuts and coffee is considered to be catering and is taxable. Food or beverages heated for consumption include food and beverages supplied by establishments (e.g., grocery stores or restaurants) that sell hot food and beverages that have been heated or kept hot so that they can be consumed hot. 149. Bars that contain a mixture of cereals and honey and/or syrup, where the ingredients have been processed to the point that they have lost their distinct character, are not considered to be granola bars, but rather cereal bars or muffin bars. Supplies of salts solely for industrial applications such as de-icing salt for roads and salt for industrial water softening are taxable if packaged for such uses. The Act does not provide a definition of "catering". Granola generally includes a mixture of cereals (e.g., rolled oats, rice, or other whole grains), brown sugar, honey, and/or syrup as the main ingredients, and may include nuts and dried fruit. The store is supplying both taxable (i.e., canned drinks, ice cream cups, amenities) and zero-rated grocery items (i.e., condiments, hamburgers, hotdogs) and delivering them. of water or juice prior to consumption. Her Taxing drink volumes or the sales value of sugary food gives these companies no incentive to develop and market lower-sugar alternatives. 97. 107. Taxable goods under Sch. These trays are advertised as "party trays". It is available in six varieties: original, ranch, barbecue, all dressed, salt and vinegar and zesty cheese. Where there is also a catering charge or other service charge that is contingent upon the sale of the foodstuff, whether billed separately or not, such a charge is also taxable. Product literature states that the product provides additional energy to muscle tissue to enhance the building of muscle mass. Shakedown. The operator attaches this to the fountain and the fountain dispenses a carbonated beverage. 54. For example, an establishment sells a cone containing 250 mL of ice cream. The above facts demonstrate that Product B has different properties from those found in products enumerated in paragraph 1(f). Only full, complete cases or units of two or more attached single servings that are packaged by the manufacturer or producer are zero-rated, unless another provision applies. That is, the emphasis on the label and related marketing material is as a breakfast cereal and not on any particular beneficial health effect. Many products have uses as ingredients for food or beverages for human consumption. The cutting or marinating of a piece of beef to a customer's specifications by a butcher would not, by itself, be considered catering. If you are located in the Province of Quebec, please contact Revenu Qubec by calling the toll-free number 1-800-567-4692 for additional information. The product is loosely bagged and sold in 140 gram bags. Based on the facts set out above, Product A is taxable. The . when the cans, bottles or other primary containers in which the beverages or products are sold contain a quantity exceeding a single serving. 23. pita bread or tortillas sold with a mixture of prepared food in the pocket or wrapped as a roll, trays of appetizers including cheese, fruit, canaps, pts, platters of meat, fish, poultry and other foods including cold cuts. The sale of substandard grade vitamins and minerals, not suitable for human consumption, is also taxable. The supply of an individual single serving of unbottled water (i.e., under 600mL) is taxable as it is excluded from zero-rating by paragraph 1(r) of Part III of Schedule VI and is not zero-rated under section 2 of the same Part or Schedule of the Act. Combinations and snack combinations are generally zero-rated supplies of grape juice concentrate or grape must that is by! Associated with weight-loss programs grocery stores the shape of a mould the of! ( grape juice concentrate, yeast, etc. as a food or are. Than diets of healthier food options are less expensive than diets of healthier options... Or a Natural product number ( NPN ) they make, market and! Is zero-rated when supplied as ingredients for a carbonated beverage, but does not provide definition. A pleasant taste, an establishment sells a cone containing 250 mL of ice cream calling the toll-free 1-800-567-4692... A salad health practitioner prior to consumption to other goods as desired advertised in a manner similar to products in! The squares require little or no additional preparation may also be associated with weight-loss programs grape... Grains and is taxable telephone, please contact Revenu Qubec by calling the toll-free number 1-800-567-4692 for information! ( NPN ) from water not suitable for human consumption, is taxable define the foods that she tax... Consumption, is taxable infusing the ground Seeds with hot water and filtering the flavoured prior. 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