Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0488

(b) SPECIFIC ITEMS CLASSIFIED.

425.0488 Laparoscopy Supplies. Items used temporarily during laparoscopic surgery are devices, appliances, etc., which are excluded from the definition of "medicine" under Regulation 1591(c)(2). The sales of such items are subject to tax. 10/6/93.