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 425.0660

(b) SPECIFIC ITEMS CLASSIFIED.

425.0660 Oxygen. Oxygen sold to an individual for use in treating a human being pursuant to a doctor's prescription is regarded as a "medicine" furnished by a licensed physician to his own patient for treatment of the patient. Accordingly, sales of oxygen for such purpose by distributor's of compressed gases are exempt from sales tax under section 6369. The exemption is not limited to sales of oxygen by medical supply houses. 9/8/67.