Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.1103

(b) SPECIFIC ITEMS CLASSIFIED.

425.1103 Kidney Dialysis Supplies. Dialysis fluid additives such as Sorb cartridges, Redy K-1 and Redy Ca (D-50) are not subject to tax.

Equipment cleaning supplies such as formaldehyde, Klenzade XY-12, Veshpene, and vinegar are not medicines.

Items which are part of the dialysis machine such as tie guns, tie straps, and latex tubing are medicines.

Tax applies to hydrogen peroxide if used to clean machinery or clothing. It is a medicine if used for external application to a person.

Substances used to test dialysis concentrates, such as ammonia test paper, chloride kits, chloride indicator, mercuric nitrate, salt standard, nitric acid and standard solutions, are taxable. 9/28/78. (Am. M99–1).