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 425.0365


425.0365 Electronic Speech Aid Devices and Accessories. Electronic speech aid devices are electronic devices for those who suffer temporary or permanent loss of voice from such causes as laryngectomy, illness, injury or paralysis. The electronic circuitry and batteries are contained in a packet which can be put in a pocket or fastened to a belt. A cord connects the packet to a Tone Generator which is held in the hand. Sound from the packet is delivered directly into the mouth through a slender plastic tube (connected to the Tone Generator) which is placed in the mouth when the user wants to speak. A push button on the Tone Generator starts and stops the packet's sound which results in a speech effect by the user.

The electronic speech aid device cannot be considered a "substance or preparation intended for the internal or external application to the human body" pursuant to Regulation 1591, since the item is a device or its component parts used to facilitate human speech. Therefore, the electronic speech aid device more accurately reflects items in Regulation 1591(c)(2) which are specifically excluded from the definition of medicine. Thus, the sale of the electronic speech aid device is taxable. 7/8/86.