Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0168.145

(a) GENERALLY

425.0168.145 Urine Drain Bags. Drain bags connected to a catheter to collect urine are "medicines" when they are leg bags used for ambulatory patients. Drain bags used for bedside purposes (bed bags) are not "medicines" since they are not fully worn on the body. 6/11/90.