Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
425.0143 Items without Prescription. Items which are purchased without a prescription such as liniment, aspirin and milk of magnesia are not exempt when sold over the counter to purchasers without a doctor's order. The same items are exempt when sold to a health facility and later furnished to patients in that facility pursuant to the order of a physician. This exception does not apply to items which cannot be regarded as medicines. An example of the latter would be a germicidal solution used for sterilizing medical equipment. 3/23/78.