Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0930
(b) Specific Items Classified
425.0930 Vitajet. Vitajet is described as an insulin injection system that injects an ultra fine stream of insulin through the skin without the use of a needle. As such, Vitajet qualifies as an insulin syringe under section 6369 (e); however, in order for the sale to be exempt from tax, it must be furnished by a registered pharmacist. Sale by a nonpharmacist to a consumer is subject to tax. 2/8/88.