Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0800

(b) SPECIFIC ITEMS CLASSIFIED.

425.0800 Sabin Oral Polio Vaccine. The prescription medicine exemption includes the Sabin oral vaccine dispensed at clinics. The contributions or donations which the recipients make upon receipt of the vaccine may be regarded as payment and the presence of a licensed physician in charge of the clinic fulfills the statutory exemption requirement that it be supplied by a physician. 9/27/62.