Laws, Regulations and Annotations
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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 425.0205
(b) Specific Items Classified
425.0205 Barium Enema Bags. Generally, medicine administration equipment such as enema bags, tubing and tips do not qualify as medicines under section 6369. However, when barium enemas are sold as units including disposable nonmedicinal items for their administration, the entire unit is considered to be a medicine as long as the medical portion of the unit is the major component. The sale of barium enemas in bags with tubing and tips is considered the sale of an exempt medicine. 6/5/78.