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 425.0167.500


425.0167.500 Sterile Water—Bubble/Silent Humidifier. Sterile water is sold in bulk or in unitized containers for use in a humidifier. Its purpose is to aid the administration of oxygen and other medical gases by means of humidification. The sales would be nontaxable if sold under the conditions prescribed by the statutes regarding prescription medicines. 7/11/96.