Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0408

(b) SPECIFIC ITEMS CLASSIFIED.

425.0408 Hearing Aid Supplies. Eargene, Dri-Aid and forced air blowers are not necessary accessories or component parts of hearing aids. They simply assist in the function of the hearing aid. Thus, sales of these products by a hearing aid center are subject to tax measured by the sales price to the customer. 10/30/87.