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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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P


425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0179

(b) Specific Items Classified


425.0179 Autotransfusion Systems. Autotransfusion systems do not qualify as "medicines". These devices are used to reinfuse the patient's own blood rather than to provide drainage of waste products from the body. 3/6/89.