Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 47 - Drugs, Medicines, and Health Care Products (280-RICR-20-70-47)
Section 280-RICR-20-70-47.9 - Taxation of Dietary Supplements

A. A "dietary supplement" as defined in § 47.5 of this Part, is subject to sales and use tax, at the rates as provided in R.I. Gen. Laws §§ 44-18-18 and 44-18-20. This means any product intended to supplement the diet, is required to be labeled as a dietary supplement as identifiable by the "Supplemental Facts" box found on the label and as required pursuant to Federal law. Dietary supplements sold on prescription are not subject to sales and use tax. Vitamins sold as "dietary supplements"; which usually come in tablet, capsule or pill forms are also subject to sales & use tax; however, vitamins are not subject to sales and use tax when sold on a prescription.

B. Reducing products are considered supplements and are also subject to sales and use tax. However, products that are represented for use as a sole item of a meal or of the diet are considered food products and are therefore exempt.