Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 38 - Professional Services (280-RICR-20-70-38)
Section 280-RICR-20-70-38.7 - Medical Laboratories

A. Medical laboratories are the consumers of all supplies, materials and chemicals used in the testing and/or analysis of patient specimens.

B. Testing materials, supplies and chemicals whose components may or may not be listed in the pharmacopoeia as defined in R.I. Gen. Laws §5-19-1, as amended, do not qualify for exemption as they are not deemed to be sold on prescription or to be taken internally or applied directly to the body of a patient for the cure, mitigation or prevention of disease.