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 425.0829

(b) SPECIFIC ITEMS CLASSIFIED.

425.0829 Speech Therapy Devices for Stutterers. Stutterers have normal ears, lungs, larynxes, jaws, lips, etc. Thus, speech therapy devices for stutterers such as biofeedback systems of the body do not replace any organ. They administer therapy to help develop normal speech patterns. They are, therefore, not "medicines." 11/7/94.