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 425.1120


425.1120 Norplant System Contraceptive. The Norplant System is a contraceptive device that is implanted in the arm just under the skin and releases hormones similar to those in oral contraceptives. It appears to operate in the same manner as intrauterine contraceptive devices that release chemicals or hormones into the body and which have previously been declared to be "medicines." Tax does not apply to sales of these devices to county health clinics for use in the treatment of a human being nor to the furnishing of the devices by the clinic to human beings. The county must issue an exemption certificate to its suppliers. The certificate must conform to Regulation 1667. 8/14/92.