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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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P


425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0619

(b) Specific Items Classified


425.0619 OvuSTICK Self Test. The OvuSTICK Self Test is an in-home diagnostic kit that is a simple urine test to aid the user in predicting the time of ovulation. This test kit is not used to diagnose, cure, mitigate, treat or prevent a disease and, therefore, is not a "medicine" as defined in Regulation 1591(b)(1). Sales of "OvuSTICK" to consumers are subject to tax. 4/15/86.