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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 425.0720
(b) Specific Items Classified
425.0720 Pollen Extract furnished to patients by a doctor, administered by the doctor, and included in his charge for services, (not separately stated) is consumed rather than sold by the doctor. Where, however, the doctor furnishes the extract but does not administer the same to patient, he makes a sale and the tax applies to his receipts. 11/5/53.