Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0211.750

(b) SPECIFIC ITEMS CLASSIFIED.

425.0211.750 Biogran. Biogran is a resorbable synthetic graft for use in repair of bony defects. It is a bioactive glass of narrow size range which has been shown to accelerate the healing of bone tissue in oral defects. As Biogran stimulates the healing of bone tissue and is permanently implanted, the sales of Biogran are exempt from tax under Regulation 1591. 2/25/97.