10-46-15.1. Exemption of insulin for human use.
The use in this state of insulin, to the extent used by humans, that is not sold by prescription is specifically exempt from the tax imposed by this chapter.
Source: SL 1974, ch 98, §2; SL 1984, ch 88, §2; SL 1989, ch 106, §2; SL 2003, ch 61, §12.