Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0513.200

(b) SPECIFIC ITEMS CLASSIFIED.

425.0513.200 Medicated Drape. A medicated drape is applied to the skin prior to making an incision in emergency situations where there is not sufficient time for proper skin preparation. The drape is impregnated with an iodine-based substance which applies an antimicrobial film to the skin. The drape adheres to the skin when applied and the incision is made directly through the drape. Bandages or dressings which are impregnated with medicines are themselves regarded as medicines. The sale or use of the drape is therefore exempt. 3/7/95.