Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0227


425.0227 Bubble Humidifiers. Bubble humidifiers are described as a humidifier adapter "with safety alarm pressure release and . . . bottle of sterile water," all in a unitized package. The bubble humidifier comes in two sizes; has self cutting caps on wide-mouth bottles; flonometer nuts to resist cross-threading; a diffuser to create high humidity output for maximum patient comfort; a baffling system to cause large particle drain-back into the reservoir, reducing rain out in oxygen tubing; and a brass poppet pressure relief system. The items are sold for a single price.

Sterile water qualifies as a medicine. Humidification kits, which contain the sterile water are exempt based on the fact that bottles and caps are items used to contain and apply medicine. Thus, they are exempt from tax on sales of containers when the sale of the contents are exempt from tax. 11/25/91.