Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0173 Alco Wipes. Alco wipes and pads which are pre-impregnated pieces of cotton, gauze, or swab containing medications and/or sterile water are "medicines."
Baby Wipes. Baby Wipes when furnished or used by a medical facility in the treatment of a human being qualify as exempt "medicines."
Athletic Supports. Athletic supports for vasectomy, penile and testicular surgery, and hemorrhoidectomy patients are orthotic devices which qualify as "medicines." 4/30/92.