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 425.0820


425.0820 Seven-Up Beverages Given to Hospital Patients. Although Seven-Up, a beverage, is given by a hospital to certain patients pursuant to a physician's directions, it does not qualify as medicine under section 6369, inasmuch as it is not commonly recognized as a prescription intended for use in the treatment or prevention of disease. 12/2/66.