Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0300

(b) SPECIFIC ITEMS CLASSIFIED.

425.0300 Dialysis Fluid. Dialysis fluid, which is prescribed by a physician and is used in an artificial kidney machine to remove impurities from the patient's blood, is a medicine within the meaning of section 6369. 5/31/68.