Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0269

(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.