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 425.0259

(b) SPECIFIC ITEMS CLASSIFIED.

425.0259 Colostomy Care Kits and Tracheotomy. These care kits contain the supplies required by the patient to administer self-care, and, as such, they fall under the "necessary related supplies" language in section 6369(g) and are medicines. 10/2/89.