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 425.0750


425.0750 Pulmo-Aides. A Pulmo-Aide is basically an air compressor. It is sold to patients under prescription to break up medication into aerosol (mist) form so it can be carried to the patient's lungs.

This device does not qualify as an oxygen delivery system nor a part of such a system under section 6369.5. Also it does not qualify as an exemptprescription medicine under section 6369(b)(2) which excludes apparatus, contrivances, appliances, and devices. Accordingly, tax applies to the sale of this product. 11/15/90.