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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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P


425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0560

(b) Specific Items Classified


425.0560 Opaques—"Radiopaques." The following are considered "medicines":

  • Baridol, Gastric, Liquid
  • Baridol, Powder
  • Barium Sulfate
  • Barium Sulfate Redi-Flow
  • Baroloid
  • Barosdense
  • Barosperse
  • Barotrast
  • Basolac
  • Bilevac
  • Borden's X-Neg
  • Cholex
  • Cholografin Meglumine
  • Conray Angio Solution, 60%
  • Conray Angio Solution, 80%
  • Cystokon, 30%
  • Dionosil
  • Esophotrast
  • Ethiodol
  • Gastriloid
  • Gastrografin
  • Gastropaque
  • Intropaque
  • Lipiodol
  • Liposperse
  • Micropaquette
  • Microtrast
  • Modopaque
  • Mulsopaque
  • Neo-Cholex
  • Neo-Cholex, Powder
  • Pantopaque
  • Renografin
  • Rugar
  • Salpix
  • Telepaque
  • Ultrapaque
  • Visciodol
  • X-Prep

Any radiopaque used in the diagnosis, cure, mitigation, treatment or prevention of a disease is considered medicine. 11/4/69.