Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0427


425.0427 Hypothermia Blankets. Sales of hypothermia blankets to a hospital are subject to tax as durable pieces of medical equipment. The fact that some may be used in conjunction with kidney dialysis machines does not affect this conclusion. 3/1/89.