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 425.0384

(b) SPECIFIC ITEMS CLASSIFIED.

425.0384 ErecAid System. The ErecAid System is a vacuum tumescence/constriction therapy device used in the treatment of male impotence. The system consists of a vacuum cylinder, elastic tension rings and a special vacuum pump. The pump and the cylinder are removed after engorgement and rigidity are achieved and the tension rings remain. As such, this device cannot be considered to be fully worn on the person of the user when it is replacing or assisting the function of a natural part of the human body. Therefore, it does not qualify as a prosthetic device under Regulation 1591(b)(5) and its sale is subject to tax. 2/16/90.