Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0775 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.