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 425.0514.5


425.0514.5 Medication Containers. Items used to insert medication into patients are generally regarded as appliances or devices under Regulation 1591(c) (2). Thus their sale is subject to sales tax. However, such items may qualify as "nonreturnable containers" if they are prefilled (e.g. with medication), disposable, and may only be used on one patient. If so, their sale is not taxable when meeting the requirements of Regulation 1589. 3/28/94.