Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0252

(b) SPECIFIC ITEMS CLASSIFIED.

425.0252 Cloverleaf Cath Lab Pacing Probe. This product is used for "any clinical situation requiring temporary pacemaking." When used as a temporary assist during a surgical procedure or operation, for either treatment or testing, it is taxable. 1/28/91.