Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0545 Neorological Refill Kit. This refill kit is sold to and used by health care personnel to refill a drug (drug not included) into a Drug Administrative Device. The care center then bills the patients separately for the refill kits. The centers are consuming the product in the course of providing a service. Even though the refill kit is billed separately to the patient, possession, dominion, and control of it never passes to the patient. Thus, the sale of these kits to the centers are at retail and are not sales for resale. The sales to centers are subject to sales or use tax. 7/29/96.