Synthetic Abuse and Labeling of Toxic Substances Act of 2014 or the SALTS Act - Amends the Controlled Substances Act to provide that, in determining whether a controlled substance analogue was intended for human consumption, the following factors may be considered: (1) the marketing, advertising, and labeling of the substance; (2) the known efficacy or usefulness of the substance for the marketed, advertised, or labeled purpose; (3) the difference between the price at which the substance is sold and the price at which the substance it is purported to be or advertised as is normally sold; (4) the diversion of the substance from legitimate channels and the clandestine importation, manufacture, or distribution of the substance; and (5) whether the defendant knew or should have known that the substance was intended to be consumed by injection, inhalation, ingestion, or any other immediate means.

Declares that evidence that a substance was not marketed, advertised, or labeled for human consumption shall not by itself be sufficient to establish that the substance was not intended for human consumption.