Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
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.