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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 425.0080

Sales and Use Tax Annotations


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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0080

(a) Generally

425.0080 Hospital. There is no distinction between hospitals of less than 100 beds not having a full-time pharmacist and other hospitals for purpose of exemption. 11/1/63.