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 425.0212

(b) SPECIFIC ITEMS CLASSIFIED.

425.0212 Biologics System 800 Air Lift. The Biologic System 800 Air Lift is described as a bed designed specifically as a therapeutic device for treatment of persons with decubitus ulcers. The brochure does not describe how the bed treats the syndrome other than refer to the bed's "no air loss" technology.

The bed in question appears to merely support the patient in such a manner as to prevent further injury to the skin and to assist the natural healing process. As it is not worn on the body, it does not qualify as a "medicine". The bed is an appliance for applying treatment to the patient. The sales of this bed are subject to tax. 5/8/91.