Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
425.0135 Insulin and Insulin Syringes. Insulin and insulin syringes sold by the Diabetes Society to a patient are subject to the tax if the society is not a registered pharmacy. (Regulation 1591(h) [now 1591.1 (b)(5)].) 1/24/92. (Am. 2001–3).
(Note: Regulation 1591 was amended effective March 10, 2000. Reader should note changes to the subdivisions indicated above.)