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 425.0175.575

(b) SPECIFIC ITEMS CLASSIFIED.

425.0175.575 Antimicrobial Agents Used by Hospital Personnel. The following antimicrobial cleaning products qualify as medicines when used by hospital/medical staff personnel prior to any patient contact:

  • Accent Plus Skin Cleaner
  • Accent Plus Perinal Cleanser
  • Bacti-Stat
  • Cida-Rinse
  • Medi-Scrub

The following nonantimicrobial products are not commonly recognized as substances intended for use by external or internal application by the medical staff personnel in the diagnosis, cure, mitigation, treatment, or prevention of disease. Thus, these products do not qualify as medicines when used by medical personnel:

  • Derma San
  • Derma Soft
  • Epi-Fresh
  • Germa-Care
  • Liquia San T

Wash Although the following products are antimicrobial, they are not used for handwashing. These products are used as a lotion and killing germs is incidental to their use. Thus, the sales of these products are taxable when used by medical personnel:

  • Accent Plus 1 Skin Lotion
  • Accent Plus 2 Body Massage
  • Accent Plus 2 Skin Creame
  • Accent Plus Total Body Shampoo. 3/12/96.