Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0600 Oral Contraceptives. Liquid, pill, tablet, and capsule preparations used as oral contraceptives are within the definition of medicines when sold in drugstores on prescriptions of physicians or when dispensed in hospitals under the direction of physicians. 7/20/64.