Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0299

(b) SPECIFIC ITEMS CLASSIFIED.

425.0299 Devices. Walking heels utilized in conjunction with leg or ankle casts are exempt as a necessary part of the cast. Head halters are not medicines unless they are fully worn on the person of the user. If they are attached to a bar or other device, they are taxable. Elastoplast and Pegolastic are medicines if the purpose of their use is to brace, support, or correct the body structure. 7/14/78.