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 425.0771


425.0771 Radionuclide Generators. Radionuclide generators produce radioactive materials which can be administered to the patient by ingestion or injection for the purpose of diagnostic imaging. While the products of the generator may be classified as prescription medicines under proper conditions, the generator itself is nothing more than a piece of equipment and it is not within the definition of "medicine" for sales and use tax purposes. 3/14/94.