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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 425.0490

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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0490

(b) Specific Items Classified

425.0490 Liquid Nitrogen and Carbon Dioxide. Cyrotherapeutic agents such as liquid nitrogen and carbon dioxide are considered to be medicines and exempt from sales and use taxes when sold to or by a dermatological practitioner for the treatment of cutaneous skin lesions such as skin malignancies and warts. 4/7/76.