Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0213

(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.