Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
425.0144 Laparoscopic Surgery—Products Used. Products used in laparoscopic surgery such as trocars, tubes, lighting, camera devices, surgical instruments, etc., are not "medicines," but rather are "appliances, etc." Sales of these items are taxable. 3/27/91.