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 425.0152

(a) GENERALLY

425.0152 Medicines—Nutritional Products. Ex-tax sales of vitamins, minerals and nutritional products to pharmacists, chiropractors and nutritionists must be supported by a valid resale certificate taken in good faith by the seller. There is no other basis for exemption for sales to these type of buyers.

Ex-tax sales of such products to doctors, surgeons, dentists, and podiatrists may be supported by either a valid resale certificate taken in good faith, or an exemption certificate authorized by Regulation 1667. An exemption certificate would be appropriate only if exempt medicines are sold or if products are furnished in conjunction with the treatment of a patient, regardless of whether a separate charge is made for such products. 9/2/92.