Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0242

(b) SPECIFIC ITEMS CLASSIFIED.

425.0242 Chair Back Braces. Chair back braces are orthotic devices and are exempt from tax if they are fully worn on the body of the user and used pursuant to a doctor's prescription. 2/9/78.