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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 425.0000 Prescription Medicines > Annotation 425.0027

Sales and Use Tax Annotations


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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0027

(a) Generally

425.0027 Doctor's Professional Corporation. Sales by a doctor's professional corporation are, for the purposes of Regulation 1591, regarded as sales by the doctor. 7/18/95.