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 425.0823

(b) SPECIFIC ITEMS CLASSIFIED.

425.0823 Skin Closures. Adhesive skin closures are not sutures and do not fall within the definition of "medicines". They would qualify as medicines if such adhesives are permanently implanted in the body and are absorbed by it. 5/28/93.