Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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M

360.0000 MISCELLANEOUS SERVICE ENTERPRISES—Regulation 1506

Annotation 360.0006

360.0006 Accessories Not Part of Hearing Aid. The following items do not come within the definition of "hearing aid." Thus, sales tax applies to their sales even though the retailer is licensed as a hearing aid dispenser.

  • Battery Testers
  • Sanitizer for Hearing Aids
  • Otoscopes/Ear Lights
  • Eargene
  • Telephone Ear Pads
  • Battery Removal Pens
  • Ear Wax Removal Kits
  • Dri-aid Kits
  • Wax Guard Systems
  • Foam Ear Plugs. 8/21/95.