Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0269 Condom. Sales of condoms at student health centers are subject to tax. Condoms are not exempt as "medicines" even if furnished pursuant to a prescription. 6/4/90.