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 425.0025


425.0025 Dental Supplies, Devices and Appliances. The gross receipts received from the sale of dental items, dispensed by prescription bearing a legend such as "Caution: U.S. Federal law restricts this device to sale by or on the order of a dentist" are not automatically exempt from sales tax. In order to be exempt, the item must satisfy the definition of a "medicine" and it must be sold as specified by the statute or regulation. 4/26/91.