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 425.0397

(b) SPECIFIC ITEMS CLASSIFIED.

425.0397 Full Cranial Prosthetic Devices. Sales of wigs for treatment of hair loss due to alopecia, burns, chemotherapy, and radiation qualify for exemption when the wigs are sold pursuant to the order of a physician, even though the wig may be sold by a person other than a medical organization. Persons claiming such exemption on their sales and use tax returns must retain a copy of the doctor's order and a record of the name of the purchaser, date of sale, item sold, and the sales price. Sales of wigs which are not sold pursuant to the order of a physician and surgeon for treatment of a medical condition are taxable. 4/27/90.