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 425.0168.280


425.0168.280 Wheelchair Repairer. The sale of wheelchair replacement parts sold to an individual for personal use of the individual as directed by a physician is exempt from the sales tax. 2/9/88.