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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 425.0269

Sales and Use Tax Annotations


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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0269

(b) Specific Items Classified

425.0269 Condom. Sales of condoms at student health centers are subject to tax. Condoms are not exempt as "medicines" even if furnished pursuant to a prescription. 6/4/90.