Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0247.5 Chempads. Chempads used in conjunction with a Transcutaneous Electrical Nerve Stimulator (TENS) are considered exempt prescription medicines when they are sold in one of the two following ways:
(1) The dosage is sufficient in strength to require a prescription; or,
(2) If the TENS machine will not operate without the pads, the pads would be nontaxable as part of an exempt prosthetic device. 3/14/90.