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 425.0215

(b) SPECIFIC ITEMS CLASSIFIED.

425.0215 Blood Monitoring Equipment. Blood monitoring equipment used by diabetic patients to determine blood sugar levels do not qualify as "medicines" under any provision of section 6369. The sale of such items is subject to sales tax although the items may be prescribed by the patient's physician.

Any glucose solution either taken by or applied to the patient to determine glucose tolerance qualifies as a medicine. As such, tax does not apply to the glucose itself and any substance or preparation used to cleanse the patient's skin prior to performing tests. 8/20/85; 12/5/90; 8/29/91. (Am. 2007–1). (Note: Regulation 1591.1, effective March 10, 2000, regards the use of glucose test strips and skin puncture lancets, under specified conditions, as a necessary and integral part of the use of insulin and insulin syringes.)