Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0172

(b) SPECIFIC ITEMS CLASSIFIED.

425.0172 Air Purifiers. Although a patient purchased an air purifier "at the direction of a physician", the sale is subject to sales tax. Such medical equipment, even though prescribed or ordered by a physician, is excluded from the definition of medicine. 9/6/89.