chemical used to clean printpress penetrates skin

The person eligible for this exemption is the person who purchases the drugs or other substances after the prescription is issued. PSTERR subparagraph 3(1)(c)(i) exempts drugs and other substances for the treatment, mitigation or prevention of a disease or disorder, if they are sold on the prescription of a practitioner. R.2 Persons Eligible For Exemption - Sale On Prescription (Issued: 2014/04) Therefore, insulin is taxable when purchased by doctors, hospitals or health authorities for the purpose of treating patients.

However, although insulin is listed in Schedule II of the Drug Schedules Regulation under the Pharmacy Operations and Drug Scheduling Act, it is not a vaccine, and does not qualify for the exemption under PSTERR subparagraph 3(1)(b)(i). Insulin is exempt from tax under PSTERR paragraph 3(1)(c) when sold on the prescription of a practitioner. PSTERR - SEC.3(1)(C)/R.1-R.3 (1)(c) Drugs Sold on Prescription or Provided as Promotional Distribution R.1 Insulin (Issued: 2014/04) The exemptions under PSTERR subsection 3(2) do not apply where the item(s) is to be used by animals. The exemptions under PSTERR subsection 3(1) also apply where the item(s) is to be used for animals. R.1 Applicability Of Exemptions To Animals (Issued: 2014/04) (b) nicotine gum, nicotine patches and similar items, advertised or marketed as products that assist an individual to stop smoking tobacco, if the gum, patches or other similar items are obtained by or on behalf of an individual for the individual's own use. (a) vitamins and dietary supplements or adjuncts, in a form designed to be ingested orally, if the vitamins, supplements or adjuncts are obtained for human consumption Subsection 3(2) provides that the following are exempt from tax imposed under Part 3 of the Act, other than Division 9 : (k) sanitary napkins, tampons, sanitary belts, menstrual cups or other similar products, advertised or marketed substantially for feminine hygiene purposes. (ii) specifically designed to be attached to the eyeglasses

(i) obtained together with eyeglasses that are exempt under PSTERR paragraph 3(1)(i), and (j) clip-on sunglasses, if the sunglasses are (ii) the appliances are provided as part of a promotional distribution to a practitioner or a person registered as a member of the College of Opticians of British Columbia and are otherwise available to patients only by prescription (i) the appliances are sold on the prescription of a practitioner or a person registered as a member of the College of Opticians of British Columbia, or (h) dentures, including adhesives, liners and repair kits for dentures (f) artificial limbs and orthopaedic appliances (e) drugs and other substances that alleviate pain and are in a form designed to be taken internally, whether orally or otherwise, or applied externally (d) tangible personal property that is the result of a medical imaging procedure (ii) provided as part of a promotional distribution by a pharmaceutical company to a practitioner (i) sold on the prescription of a practitioner, or (c) drugs and other substances for the treatment, mitigation or prevention of a disease or disorder, if the drugs and other substances are (ii) a veterinary drug, as defined in section 65 of the Veterinary Drugs Act (i) specified in Schedule II of the Drug Schedules Regulation, B.C. (a) drugs specified in Schedule I or IA of the Drug Schedules Regulation, B.C. Subsection 3(1) provides that the following are exempt from tax imposed under Part 3 of the Act:

97/2013 provides under PSTERR section 3 exemptions from tax for specified drugs, vaccines and other substances, and health products. PSTERR: Section 1 'obtain', 'practitioner', 'prescription' Section 57Įffective April 1, 2013, B.C. Division 1 - Health and Medical Products and Equipment for Individuals with Disabilities Section 3 – Drugs And Health Products PSTERR - SEC.3/Int.-R.1Īct: Section 1 'promotional distribution', 'substantially', 'use' Part 3 Part 3 – Division 9

Chemical used to clean printpress penetrates skin