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 425.1140

(b) SPECIFIC ITEMS CLASSIFIED.

425.1140 Skin Care Products. A line of skin care products is sold only to physicians and aestheticians for treatment of skin ailments. Three of the products of the line may only be sold to licensed physicians. None of the products require a medical prescription per se. The patient receives initial treatment by the physician followed by a prescribed regimen of home care. Products sold or furnished by a physician for treatment of a patient are exempt. Sales by nonphysicians or to patients of physicians outside a prescribed regimen of treatment are subject to tax unless sold under a prescription. 11/16/94.