Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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425.0000 PRESCRIPTION MEDICINES—Regulation 1591
Annotation 425.0775
(b) SPECIFIC ITEMS CLASSIFIED.
425.0775 Res-O-Mat and Ria-Mat Kits. Res-O-Mat and Ria-Mat kits are diagnostic systems which are used to analyze blood samples in the laboratory. Tax applies to their sale or use even if they are prescribed by a physician because they are used in the laboratory and not by application to the human body. The application of substances to blood samples is not application to the human body. 3/2/79.