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 425.0161.775

(a) GENERALLY

425.0161.775 Nonexempt Devices. The following items are not regarded as exempt "medicines" because they are not designed to be worn on the person of the user or are items used to conduct tests:

Air Purifiers Hemocult Slides
Traction Devices Aspirator
Alternating Pressure Pad and Pump Humidifiers
Glucose Test Systems Blood Glucose Monitor
Apnea Heart Monitor Nebulizers
Glucose Test Strips Ultrasound Devices
Paraffin Baths Fetal Monitors
Air Compressor Pulse Oximeter
Percussor Exercise Equipment
Continuous Passive Motion Devices Tent Mist. 10/13/94.