Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0696

(b) SPECIFIC ITEMS CLASSIFIED.

425.0696 Pediatric Urinary Specimen Container. A pediatric urinary specimen container is a plastic bag which is attached by an adhesive to an infant for direct collection of urine. It is used to obtain an infant's urine sample for test purposes. The bags are not prosthetic or orthotic devices. They are neither worn on the person nor do they assist the body in a natural function. The sale or use of them is not exempt. 4/3/95.