Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0513

(b) SPECIFIC ITEMS CLASSIFIED.

425.0513 Medicated Bandages and Medicine Filled Syringes. Although bandages and dressings are not medicines, those which are impregnated with medicinal compounds for the purpose of medicating are medicines. Similarly, syringes are devices not included in the exemption but syringes sold with the injectables inside are exempt as nonreturnable containers pursuant to Regulation 1589(b)(1)(C). 4/30/91.