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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
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425.0000 Prescription Medicines—Regulation 1591
Annotation 425.1150
(b) Specific Items Classified
425.1150 Syringes, Disposable and Pre-Filled. Syringes are normally regarded as devices, and the amounts from the sale or purchase therefore are taxable. However, when a syringe is sold pre-filled with an exempt medicine, is disposable, and is for a one-time use only, the pre-filled syringe is regarded as a container sold filled with exempt contents. The price sold or paid for the syringe in this situation is exempt. 4/24/95.