Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0822.750

(b) SPECIFIC ITEMS CLASSIFIED.

425.0822.750 Skiing Systems. The 'Arroya' downhill skiing system consists of a maneuverable sled sold with a special strap system that secures the skier to the sled. It is designed to let disabled persons ski. None of the exemptions in Regulation 1591(b) cover this type of item. Accordingly, sales of 'Arroya' downhill skiing systems are subject to tax. 11/29/83.