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 425.0200

(b) SPECIFIC ITEMS CLASSIFIED.

425.0200 Bacteriological Culture Medium. A prepared bacteriological culture medium is not exempt from the sales tax because it does not qualify as a medicine to be used for external or internal application to the human body in the diagnosis, cure, mitigation, treatment or prevention of disease. 6/29/66.