Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0201 Balectrode. Balectrode is indicated as being used in "any clinical situation requiring temporary pacemaking." When its use is merely to temporarily replace or assist during a surgical procedure or operation for treatment, it does not qualify as a "medicine." 1/28/91.