Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0163.100


425.0163.100 Pharmacist in Another State. A substance or preparation otherwise qualifying as a medicine may qualify as an exempt prescription medicine under section 6369 as long as it is dispensed by a registered pharmacist in accordance with the law of the state where the pharmacist operates. The sales of ophthalmic medicine through a pharmacist located in another state will be considered exempt sales of prescription medicine under section 6369. 5/30/90.