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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 425.0188

Sales and Use Tax Annotations


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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0188

(b) Specific Items Classified

425.0188 Baby-San. Baby-San is a liquid castile soap for newborns. When furnished or used by a physician or medical facility in the treatment of a baby, the sales of Baby-San are exempt from tax because the use is on babies as patients. 3/12/96.