Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0100

(a) GENERALLY

425.0100 Hospitals Aboard Ocean Liners. Ocean carriers which comply with federal requirements that a licensed physician and surgeon be carried on each voyage and also maintain hospital beds, equipment and registered nurses for passengers and crew can claim tax exemption for any medicines dispensed from such facilities aboard ship because these ships qualify as hospitals under section 6369. 5/11/64.