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 425.0169

(b) SPECIFIC ITEMS CLASSIFIED.

425.0169 Agee-Wristjack Kit. The Agee-Wristjack is "designed to biomechanically complement the anatomy of a fracture of the distal radius", and is fully worn on the patient's body. The external fixator, bonepins, caps and wrist jacket are all part of the Wristjack. The device and its component parts are an orthotic device. When sold or furnished under conditions set forth in Regulation 1591(a), its sales are exempt from tax. The hex "L" wrench, however, is not part of the system. It is an adjustment tool that is stored on the Wristjack main beam for convenience. Thus, the drill guides, screwdriver, hex wrench and surgeon's manual are excluded from the definition of "medicines" and their sales are subject to tax. When the kit is sold for a lump-sum price, a segregation of the selling price must be made between taxable and nontaxable items. 11/24/97. (Am. 99–2; Am. 2000–2).