Tax Type
Retail Sales and Use Tax
Description
Drugs Sold to Physician for His Professional Use Taxable.
Topic
Taxability of Persons and Transactions
Date Issued
01-19-1971
A pharmacy must collect the sales tax when it sells drugs to a physician for his use in rendering services to his patients, even though the drugs are of types usually dispensed by prescription.
The exemption for sales of medicines and drugs sold on prescription does not apply, since physicians are considered to be users or consumers of medicines and drugs which they purchase for use in administering treatment to their patients.
Attorney General's Opinion