Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0135

(a) GENERALLY

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.)