Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0213 Birth Control Devices. Condoms and diaphragms, because they are temporarily used externally or internally as needed, are not within the definition of "medicines." 7/10/92.