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 425.0422


425.0422 Hypodermoclysis Administrative Sets. These items are used for subcutaneous injection of a saline or other solution. The set consists of two roller clamps, two flash tubes, two male adapters, and two unattached 22 gauge needles. Appliances to administer saline and other solutions are excluded from the definition of "medicines" under Regulation 1591(c)(2). Thus, sales of these items are subject to sales or use tax. 5/23/95.