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 425.0370


425.0370 Emergency Transmyocardial Pacing Unit. This kit is used in "Emergency situations where cardiac electrical activity or sufficient blood flow is not present." When used as described it is regarded as an "appliance, etc." of which sales are taxable. 1/28/91.