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 425.0168.300


425.0168.300 Worn On or In the Body. Worn on or in the body of a person means the item is either completely below the surface of the body or is attached to the body. "Implanted" and "worn in" are nearly synonymous terms. The difference is one of location and attachment. Implanted generally means inserted or grafted into the tissue versus being placed below the surface of the skin. "Worn on" the person requires some physical attachment and must be fully worn on the person. This attachment need only consist of being taped on the body and may be of a temporary nature as long as part of the item is attached and the entire device is fully worn on the person. If any part of the device is not on the person of the user, it will not qualify. 10/4/84; 7/10/96.