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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 425.0480

Sales and Use Tax Annotations


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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0480

(b) Specific Items Classified

425.0480 Intravenous and Irrigation Solutions. Intravenous and irrigation solutions constitute medicines and when furnished as described under (a) of Regulation 1591 are exempt. 9/13/62.