Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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425.0000 PRESCRIPTION MEDICINES—Regulation 1591
Annotation 425.0483.200
(b) SPECIFIC ITEMS CLASSIFIED.
425.0483.200 Items Excluded from the Term Medicine. The following items are excluded from the term medicine pursuant to Regulation 1591(c)(2) and, therefore, the gross receipts from their sales are subject to tax:
| Airway (Adult) | Labels |
| Airway (Infant) | Laceration Tray |
| Airway | Mook |
| Adapter | Needle |
| Apron | Needle Counter |
| Arm Board | Pillow Cover |
| Blade | Scissors |
| Blade and Needle Guard | Shoe Covers |
| Bandage—Elastic | Sponge |
| Bandage—Esmark | Staple Extractor |
| Bandage—Kling Elastic | Stethoscope |
| Cabinet 42C7 | Stopclock |
| Disposable Bed Pan | Syringe |
| Dust Cover | Table Paper |
| EZ Prep Tray | Tape |
| Forceps | Tongue Blade |
| Gauze | Tourniquet |
| Glove | Tray |
| Gown | Wash Basin |
| IV Pole | X-ray Cape. 3/17/88. |
| Kleenex |