Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0494.250


425.0494.250 Lympha Press Device. The Lympha Press Device consists of a sleeve or stocking, a cover, and a pneumatic pump. In order to be effective, both the sleeve or stocking and cover must be attached to the pneumatic pump which is a large mechanical device. The term "medicines" includes devices that must be fully worn on the person of the user. The device is not "fully worn" as the pneumatic pump is part of the device. Accordingly, tax applies to the sale of the Lympha Press Device. 3/14/90.