Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0765 Radioactive Application Equipment. The radioactive items, such as miniaturized cavitary cesium-137 sources for radiotherapy afterloading devices, eye therapy system using strontium-90 and cesium-137 tube sources, do not constitute medicines but are devices or physical equipment and hence taxable. 9/2/77.