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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 425.0247.700

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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0247.700

(b) Specific Items Classified

425.0247.700 Chondroitin Sulfate (CDS). CDS is a substance extracted from shark cartilage. It is used during ophthalmic surgery as a therapeutic agent and as a protective agent in surgical procedures involving the eye. CDS qualifies as medicine under section 6369 as it is used for internal or external application to the human body in the treatment of eye disease. Tax does not apply to the sale or use of this product as provided in Regulation 1591. 1/24/84.