Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0178 Artificial Hearts/Other Externally Connected Devices. These devices are used in lieu of a transplant heart or other body part until one is made available and include blood tubing, mobile pump and other mechanical contrivances. Such devices are taxable. 10/2/89.