Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0290

(b) SPECIFIC ITEMS CLASSIFIED.

425.0290 Corrective Pessaries. Corrective pessaries, which are placed in a uterus in order to reposition it in cases of backache, abnormal bleeding, dysmenorrhea, post partum retroversion, post partum involution, sterility, pregnancy and a prolapsed ovary and worn by patients for varying lengths of time (i.e., for a week, month or for the rest of the patient's life) according to the specific condition for which they are prescribed, are "orthotic devices." As such, tax would not apply to the sale of these items. 12/6/77.