Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0854.5 Sterile Stockinette. A sterile stockinette is a medicine when used as a cast component or as a wrapping for fractures. Under these circumstances, it functions as a support or correction device for the body structure and is exempt from tax pursuant to Regulation 1591(b)(4). However, when the stockinette is sold as a "dressing," it does not qualify as a "medicine" and its sale is taxable. 10/6/86.