Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0544

(b) SPECIFIC ITEMS CLASSIFIED.

425.0544 Nasal Splints. Soft-Form External Thermo Plastic Splint and Soft-Form External Aluminum Nasal Splint are external splint/dressings used following surgery and removed 7–10 days after surgery. They are not implanted. Bivalve and Custom-Cut Splints are put in the nose temporarily after rhinoplasties to keep the air passages open. They are also removed after 7–10 days and are not permanent. These splints immobilize the nose area to permit healing and do not otherwise support the body structure. Splints are one of the items listed in Regulation 1591 as being devices, appliances, etc., excluded from the definition of "medicine." Therefore, sales of these items are subject to tax. 06/05/96.