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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 425.0300
(b) Specific Items Classified
425.0300 Dialysis Fluid. Dialysis fluid, which is prescribed by a physician and is used in an artificial kidney machine to remove impurities from the patient's blood, is a medicine within the meaning of section 6369. 5/31/68.