Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0484

(b) SPECIFIC ITEMS CLASSIFIED.

425.0484 Karaya Gum Powder. This item qualifies as a medicine as "necessary and integral" to the operation of an ostomy device. Therefore, the sale of this item is exempt from sales or use tax. (Regulation 1591(j).) 5/23/95.