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 425.0823.100

(b) SPECIFIC ITEMS CLASSIFIED.

425.0823.100 Skin Creams and Lotions. The following products which are used for cleansing and otherwise caring for the skin of patients, protecting and otherwise treating skin disorders or preventing adverse skin conditions are considered to be "medicines:"

(1) PVP Iodine Prep Solution and Scrub Solution

(2) Acu-dyne ointment

(3) Eucerine Skin Lotion

(4) Cream Skin Care. 5/28/92.