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 425.0440


425.0440 Influenza Vaccine Administered to Employees. A company purchases influenza vaccine for inoculation of its employees. The sale of the vaccine to the company is made pursuant to the authority of a licensed physician and the employees consent to be the patients of the employer's doctor for the purpose of being inoculated. The sale of the vaccine for such purpose is an exempt sale of medicine under section 6369(a)(1) and (a)(2). 7/21/67.