Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0163.200

(a) GENERALLY

425.0163.200 Professional Medical, Dental, or Podiatry Corporations. Sales of medicines to a professional medical, dental, or podiatry corporation are entitled to the exemption provided in Regulation 1591(a)(4) to the same extent as sales to individual licensed practitioners. 1/30/89.