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 425.1110


425.1110 Medicines—Specific Items. Items used temporarily during surgery or therapy or to apply medicine to the patient are not considered to be medicines. Based on these standards, the following items are not exempt from sales tax:

(1) Lemon Glycerin Swab Stick,

(2) Thiortic Cannula,

(3) Suction Catheter. 9/17/92.