Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
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.