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Business Taxes Law Guide – Revision 2013
 

BTLG Table of Contents > Sales and Use Tax Annotations > P > 425.0000 Prescription Medicines > Annotation 425.0060

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0060

(a) GENERALLY

425.0060 Homes for the Aged. Homes for the aged maintaining licensed nursing beds and a medical staff are hospitals for purposes of the medicine exemption. 12/2/63.