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 425.0880


425.0880 Surgical Soap. Surgical soap qualifies as medicine if it is used by application to the human body in the diagnosis, cure, mitigation, treatment, or prevention of disease. Soap used in sterilizing surgeons' hands is also exempt. Laboratories selling soap to hospitals should obtain a resale or exemption certificate from the hospitals who must report the tax on the purchase price of soap which is not tax exempt. 6/26/64.