Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0821.935 Silicone Drain. Silicone drain used to drain waste as a result of an artificial opening created in the human body, as required under Regulation 1591.1(b)(4)(B), qualifies as a medicine and is not subject to tax when used post surgically. 5/17/84. (Am. 2005–2).