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 425.0725

(b) SPECIFIC ITEMS CLASSIFIED.

425.0725 Posey Vests. Posey vests are worn by patients to prevent or mitigate initial or additional injury. Since they are worn to prevent injury and do not support the body structure nor replace or assist the natural function of a human body part, they do not qualify under the definition of "medicines". 6/16/93.