Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0413

(b) SPECIFIC ITEMS CLASSIFIED.

425.0413 High Voltage Pulsed Galvanic Stimulator. High Voltage Pulsed Galvanic Stimulator (trade name "GVII") is designed to be fully worn on the body of the user and is used to promote pain control or neuromuscular stimulation via the passage of small electrical current through the patient's skin. "GVII" performs the same function as a transcutaneous electrical nerve stimulator (TENS) and is a prosthetic device under Regulation 1591(c)(5). Since "GVII" is designed to be fully worn on the body of the user, tax does not apply to its sale when sold pursuant to a physician's prescription. 8/31/88.