280-20-70 R.I. Code R. § 47.6
Current through June 20, 2024
Under R.I. Gen. Laws § 44-18-30 the sale, storage, use or other consumption of "drugs", as defined in § 47.5 of this Part, that are sold on prescriptions are exempt from sales and use tax. In addition, the sales, storage, use or other consumption, in this state, of medical oxygen and insulin; whether or not sold on prescription; and human blood are also exempt from sales and use tax.
280 R.I. Code R. § 280-RICR-20-70-47.6