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 425.0540


425.0540 Mouthwash/Gargle—Betadine. This product is an aromatic mouth freshener which may be used as a refreshing mouth rinse and to help provide soothing temporary relief of dryness and minor irritations of the mouth and throat. This mouthwash/gargle is to freshen breath and is generally recognized as a cosmetic preparation. Its purpose is not to diagnose, cure treat, mitigate or prevent disease and therefore it does not fit the definition of "medicines" under Regulation 1591(b). 3/7/91.