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 425.0131


425.0131 Hot Tubs. A hot tub or similar hydrotherapy device for the treatment of arthritis does not qualify as "medicine" even though recommended by a doctor. 1/31/97.