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 425.0745

(b) SPECIFIC ITEMS CLASSIFIED.

425.0745 Prosthetics and Orthotics. To qualify for the exemption, these items must be capable of being fully worn on the patient. Such items must be implanted for a long term. Devices implanted for temporary use during surgery do not qualify for the exemption. 3/31/92.