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 425.0163.300


425.0163.300 Pulse Oximeters. Pulse oximeters are used by hospitals and physicians to measure the amounts of certain gasses in a patient's bloodstream. They are not permanently implanted in the patient. They are appliances, not medicines, and sales of these units are not exempt. 11/30/93.