Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0686 Oxygen Delivery Systems Sold to Health Care Providers. Sales of medical oxygen delivery systems are exempt only when they are sold to an individual for his or her own use under the direction of a licensed physician. The exemption does not apply to sales to hospitals, physicians, or dentists for use on their premises. 11/7/94.