Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0292.500 Cranial Prostheses Accessories (Hat, Caps, Turbans, etc.). A prosthetic device must assist or replace a natural part of the body. Under strictly defined circumstances, a wig can do that. On the other hand, a hat does not assist or replace a natural part of the body. It covers the head. Wearing apparel is not listed in Regulation 1591 among items deemed to be "medicines," nor does it even qualify as "related supplies." Its purposes are generally cosmetic, or fashion, or to supply protection for the head in addition to that supplied by hair. Therefore, hats and caps, etc., do not qualify as medicines and their sales are subject to tax. 8/18/97. (M98–3).