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 425.0489.890

(b) SPECIFIC ITEMS CLASSIFIED.

425.0489.890 Liquid Castile Soap. Liquid castile soap used as enema preparation qualifies as medicines. Therefore, tax does not apply to its sale to hospitals for use as enema preparation. 5/17/84.