Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0493 Low Air Loss Beds. A low air loss bed is used by long-term bedridden patients who develop decubitis ulcers. Such beds do not qualify as medicines. In fact, hospital beds are specifically excluded from the definition of a medicine under Regulation 1591 (c)(2). 7/23/93. (Am. 2000–2).