Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(e) MISCELLANEOUS ACTIVITIES
515.1177 "Legend" Drugs. "Legend" drugs (drugs having obvious potential for human harm) can legally be dispensed only by licensed veterinarians and only after examination of animals. They are therefore regarded as consumed by veterinarians rather than sold by veterinarians. 8/3/94.