Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
P
425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0618
(b) Specific Items Classified
425.0618 Other Supplies. The term "other supplies" in Regulation 1503 (b)(2) includes property for which the hospital has made a separate charge to the patient, provided title or possession of the property passes to the patient. It does not include consumable supplies which are consumed by the hospital in rendering its services. Property constitutes consumable supplies when title or possession of the property does not pass to the patient. Hospitals are the consumers of such property even when a separate charge is made for these consumable items. 4/15/94.