Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0022


425.0022 Cleaning of Dialysis Equipment. Machines used to purify water for dialysis machines or to clean artificial kidneys after they have been used on a hemodialysis machine are not necessary and integral to the operation of the dialysis machine nor are they "related supplies." They are not exempt "medicines" under Regulation 1591(j). 8/29/94.