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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 425.1170

Sales and Use Tax Annotations


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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.1170

(b) Specific Items Classified

425.1170 Topical Creams/Ointments. Topical creams and ointments qualify as medicines when sold or furnished pursuant to Regulation 1591(a) and their sales are exempt from tax. 11/23/94.