Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0420
(b) Specific Items Classified
425.0420 Hypodermic Needles. Generally, intravenous sets, syringes and needles (whether disposable or not) are devices or appliances and are not exempt medicines. Effective January 1, 1983, insulin syringes qualify as exempt medicines provided they are furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician. 11/13/62; 4/10/84.