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 425.0250


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.