Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0040


425.0040 Esophageal Dilators. Esophageal dilators are not permanently implanted in the body of the patient and are in the nature of devices, appliances, etc. Tax applies to their retail sale. 10/6/93.