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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 425.1150

(b) Specific Items Classified


425.1150 Syringes, Disposable and Pre-Filled. Syringes are normally regarded as devices, and the amounts from the sale or purchase therefore are taxable. However, when a syringe is sold pre-filled with an exempt medicine, is disposable, and is for a one-time use only, the pre-filled syringe is regarded as a container sold filled with exempt contents. The price sold or paid for the syringe in this situation is exempt. 4/24/95.