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Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013

BTLG Table of Contents > Sales and Use Tax Annotations > P > 425.0000 Prescription Medicines > Annotation 425.0131

Sales and Use Tax Annotations

A B C D E F G H I J L M N O P R S T U V W X

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0131

(a) GENERALLY

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.