Rituximab (Rituxan and MabThera) is a drug used to treat rheumatoid arthritis that has not improved with other types of medications, as well as certain forms of vasculitis. It works by turning off a part of the immune system that is not working properly in autoimmune diseases.
For the purpose of this sales tax exemption, âdirectlyâ means having an immediate effect on an item or in an activity, without an intervening, ancillary or prior effect.
All of these items are exempt from sales and use tax under Section 144.030, RSMo. Section 144.032 allows cities and counties to reimpose the sales tax on the above exempt utilities when imposing a local sales tax.