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 425.0773


425.0773 Reagents. When a person is ill, a sample of cells, tissues or organ is removed from the body and tests are performed on the body sample. Diagnostic substances (reagents) are applied to the sample taken from the patient's body to assist in diagnosing the disease.

Since reagents are not applied internally or externally to the body of the patient, they do not come within the definition of medicines contained in Regulation 1591(b)(1). Accordingly they are subject to tax. 1/11/93.