Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0462 Insulin and Insulin Syringes. Since the statute does not mention "related supplies", test devices such as glucose monitors and glucose test strips do not qualify for the exemption.
As the legislature has seen fit to exempt sales of insulin syringes only when sold to diabetics by registered pharmacists, it follows that sales of other syringes are subject to tax. 3/31/92.