Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0053

(a) GENERALLY

425.0053 Food Products as Prescription Medicines. Products such as granular diet products which are not defined as "food products" under Regulation 1602(a) may be "medicines" under Regulation 1591(b)(1) if furnished by physicians to their patients during the course of treatment. Under these circumstances, the physician's purchases and sales of these products would be exempt from tax under Regulation 1591(a). 2/28/91.