Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0519 Microfoam Surgical Tape. This product is tape utilized to hold dressings in place during surgery. It is a "pressure dressing." Since dressings are specifically listed in Regulation 1591(c)(2) as being a device, they are excluded from the definition of medicine. Sales of this item are subject to tax. 11/16/94.