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.
Generally, it means that there are certain uses of a product that are exempt from sales and use tax. For example, the sale of a tractor is taxable, but the sale is exempt if the tractor will be used in commercial farming. Organizations that qualify for exemption from federal income tax under Internal Revenue Code section 501(c)(3), (c)(4), (c)(8), (c)(10) or (c)(19). 2  Volunteer fire departments are organized for the purpose of answering fire alarms and, in some instances, providing emergency medical services.