Section 280-RICR-20-70-4.11 - Items Not Included as Food or Food IngredientsA. The following items are not considered food and food ingredients and are therefore subject to sales and use tax. 1. Alcoholic Beverages as defined in § 4.5(A) of this Part are subject to tax.2. Candy as defined in § 4.5(C) of this Part is subject to sales tax, however many products commonly categorized as candy contain flour therefore packaging labels must be examined to determine which items are deemed taxable candy or exempt food products (contains flour). a. Examples of items exempt after January 1, 2007 include KitKats, Twix, some licorice, Nestle Crunch, and Milky Way.b. If an item that would otherwise be included in the definition of "candy" above requires refrigeration under health regulations, it would be deemed an exempt food product. Candy that does not require refrigeration is taxable even if sold as such. For example, a number of candy bars that are regularly marketed at room temperature in the candy aisle may also be found in the refrigerated section of a convenience store. These products are refrigerated for customer preference rather than as directed on the label. Therefore, these items are not exempt from sales tax.3. Dietary Supplement as defined in § 4.5(E) of this Part is subject to tax. This means any product intended to supplement the diet required to be labeled as a dietary supplement, 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 tax.4. Prepared Food and Meals are subject to tax based on the definitions in § 4.5(I) of this Part and the application of the Threshold Test in § 4.13 of this Part.5. Soft Drinks as defined in § 4.5(J) of this Part are subject to sales tax.a. Frozen, or powdered soft drink mixes are not deemed to fall within the definition of "soft drink", which must be in liquid form, and are therefore exempt as foods.b. Taxable soft drinks include, but are not limited to: (1) Naturally and artificially sweetened water,(2) Teas containing sweeteners,(3) Drinks labeled as containing 50 percent or less fruit or vegetable juice,(4) Sports drinks (Gatorade, PowerAde, etc.), and(5) Sodas (colas, root beer, artificially sweetened diet colas, ginger ales, etc.).c. Items that are deemed exempt food products, rather than taxable soft drinks include, but are not limited to: (1) Unsweetened Water (regardless of carbonation),(2) Fruit or vegetable juices that contain more than 50 percent juice by volume,(3) Nutritional drinks that contain soy (Ensure, Boost, etc.),(5) Beverage powders (Kool-Aid, lemonade, sweetened iced tea), and(6) Frozen fruit juice concentrates (product is not in liquid form).280 R.I. Code R. § 280-RICR-20-70-4.11