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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 425.0163.600
(a) Generally
425.0163.600 RIA-Mat Angeotension I I 125 Kit and Res-O-Mat T3I 125. These two items are used exclusively in laboratory specimen tests and no part is applied to the human body either internally or externally.
"Medicines" are limited to those substances "intended for use by external or internal application to the human body." Items used in laboratory testing performed "externally to the patients body" do not qualify as items externally applied to the human body within the meaning of Regulation 1591. 1/17/77.