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 425.0854.5

(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.