Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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H

300.0000 HOSPITALS, INSTITUTIONS AND HOMES FOR THE CARE OF PERSONS—Regulation 1503

Annotation 300.0006.875

300.0006.875 Central Supply Items. There are specific circumstances where a particular item can be self consumed when used in a certain manner by hospital employees or doctors and sold at retail at other times. Examples are: diapers used in nurseries by nurses may be self consumed whereas diapers provided to parents upon discharge of a newborn would be sold at retail. Other examples are sanitary pads, sanitary belts, adult diapers, and infant diapers. 4/30/92.