Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0250 Cleansing Agents. For sales of cleansing agents by medical supply houses to qualify for the prescription medicines exemption (section 6369(a)(1), the sellers must qualify as "registered pharmacists". Accordingly, a medical supply house which employs registered pharmacists may qualify for the exemption under section 6369(a)(1). Sales by those supply houses who do not employ registered pharmacists would be taxable unless sold under conditions described in section 6369(a)(2), (3), (4), and (5). 4/8/92.