Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0163

(a) GENERALLY

425.0163 Permanently Implanted. An item is considered to be permanently implanted if the intent was that it remain in place for at least six months even if for some reason it had to be removed sooner. 10/6/93.