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 425.0511.010


425.0511.010 Medical Oxygen Delivery Systems. The items listed below are not subject to tax when sold or rented to an individual for the personal use of that individual, as directed by a physician.

(1) Liberator/stroller liquid oxygen system, liberator vessel and portable stroller.

(2) Oxygen Concentrator Unit including any necessary accessories to the unit such as an oxygen mask or tubing.

(3) High pressure oxygen cylinders, "K" or "K" and "E" sizes.

(4) Oxygen regulators to control flow.

(5) Oxygen humidifiers to moisten oxygen vapor.

(6) Oxygen cylinder stands for safety.

(7) Oxygen cylinder carts, for ambulating, with cylinder. 6/3/83.