Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0772 Radiopharmaceuticals. Sales of radiopharmaceuticals are medicines and exempt from tax if they are sold to a health facility as defined in Regulation 1591(g) for internal or external application to the patient for use in a nuclear imaging diagnostic procedure. 11/9/92.