Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0025.500

(a) GENERALLY

425.0025.500 Device not Permanently Attached. Subdivision (b)(2) of Regulation 1591 explains that the exemption it covers requires the items to be "permanently attached." There is no such requirement to qualify for exemption under Regulation 1591(j) [now Regulation 1591.1(b)(2)], "Mammary Prostheses and Ostomy Appliances and Supplies." 3/10/94. (Am. 2002–3).

(Note: Subdivision (j) of Regulation 1591 was deleted effective March 10, 2000 and moved to new Regulation 1591.1(b)(2), effective the same date.)