Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0828

(b) SPECIFIC ITEMS CLASSIFIED.

425.0828 Speech Pathology Devices. Speech devices which assist stutterers to speak more fluently are appliances or devices excluded from the definition of medicines, even though the device must be professionally fit by a speech pathologist who marks up the cost of the instrument.

Speech pathologists are not made consumers by statute. The furnishing of devices to patients by speech pathologists are retail sales subject to tax. 7/15/94.