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 425.0425

(b) SPECIFIC ITEMS CLASSIFIED.

425.0425 Hypo-Hypertherm Pads. Hypo-hypertherm pads are placed upon the bedridden patient to regulate the patient's body temperature. Hot/ice machines are used in conjunction to regulate body temperature. Such items do not qualify as "medicines" since they can not be fully worn on the patient. 6/16/93.