Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0417 Human Sperm. The sale of human sperm to medical personnel for use with their clients and directly to women for self insemination is exempt. 6/15/93; 8/20/96.