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 425.0325


425.0325 Disposable Adult Diapers, Pant and Pad Systems. Incontinent supplies such as disposable adult diapers, pant and pad systems are excluded from "medicines" under Sales and Use Tax Regulation 1591(c)(2). Accordingly, tax applies to the sale of such items notwithstanding the fact that they are sold on a prescription basis. An exception to taxation would be ostomy appliances and supplies described in Regulation 1591(j). 2/29/84; 11/17/92.