Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0473

(b) SPECIFIC ITEMS CLASSIFIED.

425.0473 Interferential Stimulator. Interferential stimulators use electromagnetically induced current to promote the union of mandibular fractures without the necessity of surgery. Sales of these devices qualify for the prosthetic device exemption and tax does not apply when prescribed under the conditions described in section 6369 and the device prescribed is to be fully worn by the patient. 2/13/91.