Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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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.