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 425.0132


425.0132 Impregnated Dressings. If a dressing has been impregnated with a medicine, the dressing is treated as a medicine. Petroleum jelly is a medicine. Thus, a dressing impregnated with petroleum jelly would qualify as a medicine if sold under the conditions prescribed by the statutes. 7/11/96.