Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0026

(a) GENERALLY

425.0026 Dialysis Machine Accessories. Kidney dialysis machines and necessary supplies are exempt. However, accessories such as a computer and software used as data management system and a dialyzer reprocessing system are taxable. They are not an integral part of the dialysis machine. The machine can operate without either, and neither are substances or preparations intended for internal or external application to the body of the patient. 3/24/86.