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 425.0391


425.0391 Fecal Collection, Leg Drainage Bags, Billiary Drainage Bags and Urinary Incontinence Pouches. If bags are worn on the person of the user (a taped on bag is fully worn), they are exempt prosthetic devices. When a bag is not worn because of mobility problems, they are taxable unless exempt under section 6369(g) which relates to supplies for ostomy devices. 10/2/89.