Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
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.