Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(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.