Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
425.0168.260 Wheelchair Baskets and Pouches. Wheelchair accessories such as baskets and pouches come within the definition of "replacement parts" as used in the statute. Therefore, sales of such items under the conditions required by statute are exempt from tax. 5/29/97.