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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 425.0220

Sales and Use Tax Annotations


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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0220

(b) Specific Items Classified

425.0220 Blood Plasma. A unit of blood plasma is exempt even though the unit includes an administration set constituting under 2 per cent of the total price of the unit. In general, however, administration equipment will not be regarded as included within the prescription medicine exemption. 9/13/62.