Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0531

(b) SPECIFIC ITEMS CLASSIFIED.

425.0531 Miscellaneous Supplies. The following items are included in the definition of "medicines" under Regulation 1591.

(1) Dressings impregnated with medicines.

(2) Surgical fabric that remains in and is absorbed by the body.

(3) Skin care. Incontinence products are exempt only if the use of the product is made necessary due to an ostomy operation. 10/6/93.