Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0255


425.0255 Collagen Corneal Shield. Collagen Corneal Shield is a transparent, thin, pliable film of bovine collagen which is used to help reduce post surgical corneal trauma and stress in patients with compromised corneal or acute epithelial defects.

This product is considered to be a temporary biological dressing whose function it is to protect the cornea while it is healing. As a result, its sales are subject to tax. 10/8/91.