As used in this part:

1. (1) "Alcoholic beverage" means a beverage that:

   1. (A) Is suitable for human consumption; and
   2. (B) Contains five-tenths of one percent (0.5%) or more of alcohol by volume;

2. (2)

   1. (A) "Dietary supplement" means any product, other than tobacco, intended to supplement the diet that contains one (1) or more of the following dietary ingredients:

      1. (i) A vitamin;
      2. (ii) A mineral;
      3. (iii) An herb or other botanical;
      4. (iv) An amino acid;
      5. (v) A dietary substance for use by humans to supplement the diet by increasing the total dietary intake; or
      6. (vi) A concentrate, metabolite, constituent, extract, or combination of any ingredient described herein and is intended for ingestion in tablet, capsule, powder, softgel, gelcap, or liquid form, or if not intended for ingestion in such a form, is not represented as conventional food and is not represented for use as a sole item of a meal or of the diet.
   2. (B) A dietary supplement is required to be labeled as a dietary supplement, identifiable by the "Supplement Facts" box found on the label;

3. (3)

   1. (A) "Food and food ingredients" means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are:

      1. (i) Sold for ingestion or chewing by humans; and
      2. (ii) Consumed for their taste or nutritional value.
   2. (B) Such substances are food and food ingredients and taxed at the reduced state sales and use tax rate unless otherwise excluded.

   3. (C) Food and food ingredients does not include:

      1. (i) An alcoholic beverage;
      2. (ii) Tobacco;
      3. (iii) A dietary supplement; or
      4. (iv) Prepared food;

4. (4)

   1. (A) "Prepared food" means food:

      1. (i)

         1. (a) (a) Sold in a heated state or heated by the seller.
         2. (b) (b) See 26 CAR § 31-103(b);

      2. (ii)

         1. (a) (a) Consisting of two (2) or more food ingredients mixed or combined by the seller for sale as a single item.
         2. (b) (b) See 26 CAR § 31-103(c); or

      3. (iii)

         1. (a) (a) Sold with an eating utensil provided by the seller.
         2. (b) (b) See 26 CAR § 31-103(d).

   2. (B) Prepared food does not include:

      1. (i) Food that is only cut, repackaged, or pasteurized by the seller; or
      2. (ii) Eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer to prevent food-borne illnesses as recommended by the United States Food and Drug Administration;

5. (5)

   1. (A) "Seller" means every person making a sale.
   2. (B) For the purposes of this part, seller means the entity that sells the product to the end consumer;

6. (6) "Tobacco" means:

   1. (A) Cigarettes;
   2. (B) Cigars;
   3. (C) Chewing or pipe tobacco; or
   4. (D) Any other item that contains tobacco; and

7. (7)

   1. (A) "Utensil" means an implement used to serve or consume food or drink including a:

      1. (i) Plate;
      2. (ii) Knife;
      3. (iii) Fork;
      4. (iv) Spoon;
      5. (v) Glass;
      6. (vi) Cup;
      7. (vii) Napkin; or
      8. (viii) Straw.
   2. (B) "Plate" does not include a container or packaging used to transport the food, such as a paper bag or foam used by a grocery store to shrink-wrap meat or cheese.
   3. (C) A utensil does not include an item provided only for sanitary purposes, such as wax tissue, and not for the purposes of consumption.