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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 425.0435

Sales and Use Tax Annotations


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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0435

(b) Specific Items Classified

425.0435 Incontinence Creams and Washes. Incontinence creams and washes qualify as exempt "medicines" when sold under conditions set forth in Regulation 1591(a) (e.g. sale under prescription by a registered pharmacist). On the other hand, over the counter sales are subject to tax. 6/16/92.