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BTLG Table of Contents > Sales and Use Tax Annotations > P > 425.0000 Prescription Medicines > Annotation 425.0175.125
P
425.0175.125 Amino Acids. Amino Acids sold separately or combined in a mixed formula with vitamins and minerals are included in the definition of the term "medicines" under Regulation 1591. Tax does not apply to sales of amino acids or amino acids combined in a mixed formula with vitamins and minerals when they are sold to a physician who furnishes these products to patients. Even if no claims are made regarding the effectiveness of these products in the treatment of human beings, it would not affect the exemption from tax. 11/27/89.
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