Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0226

(b) SPECIFIC ITEMS CLASSIFIED.

425.0226 Broach. This item is used to ream out bone so that an artificial hip joint can be implanted in a patient. The "Broach" is not designed to be worn on or in a person and does not serve to support a body structure, replace a part of the human body, or assist in the functioning of a natural part of the human body. Therefore, the "Broach" does not fall within the definition of medicine and its sale is subject to sales or use tax. 1/25/96.