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 425.0546

(b) SPECIFIC ITEMS CLASSIFIED.

425.0546 Neuromuscular Electrical Stimulators. Respond II units are used for rehabilitation of muscle groups on multiple sites and can assist in the reduction of post-traumatic edema and muscle spasm.

When fully worn on the body, the Respond II qualifies as a prosthetic device under Regulation 1591 (b)(5) and is classified as a medicine. A prosthetic device which is obviously designed to be used while being worn on the body of the user qualifies for the exemption even though it may, at the convenience of a particular user, be set on a table or a bed while the user is undergoing therapy. 5/17/91.