Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
425.0143.600 Kidney Dialysis Supplies. Gloves, face masks, isolation gowns, shoe and hair covers, and other such articles used by technicians during the dialysis process are not "related supplies" within the meaning of Regulation 1591(j). Therefore, sales of such item to dialysis clinics are subject to sales or use tax. Sterile gauze dressings which are used directly on the dialysis patient during and after treatment are one of the items mentioned specifically in Regulation 1591(c)(2) as being excluded from the definition of medicines. Thus, the sales of them to dialysis clinics are taxable. 4/24/96.