The Department of Revenue has issued the following Interim Audit Guideline (IAG). This guideline provides guidance regarding the taxability of reagents, controls, calibrators, and other diagnostic substances.
IAG 05.03 Taxability of Reagents, Controls, and Calibrators: A copy of this guideline is available via the internet at http://dor.wa.gov/content/rules_laws/iag/iag.htm. Alternatively, a request for a copy of this guideline may be directed to Roseanna Hodson, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6119, fax (360) 664-0692.
Alan R. Lynn