Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0211

(b) SPECIFIC ITEMS CLASSIFIED.

425.0211 Betadine Products Qualifying as Medicines. Betadine is an antiseptic product and the following Betadine products are within the definition of "medicines" pursuant to Regulation 1591(b):

(1) Betadine Antiseptic gauze and bandage—these are dressings impregnated with the Betadine Antiseptic for the purpose of preventing infection;

(2) Betadine medicated douche;

(3) Betadine whirlpool concentrate; and

(4) Betadine aerosol spray—this product is for use in cleansing wounds as part of a treatment. 3/7/91.