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.
G.S. 105-164.13(62) provides an exemption from sales and use tax for the sale at retail and the use, storage, or consumption in this State for an item used to maintain or repair tangible personal property pursuant to a service contract if the purchaser of the contract is not charged for the item.