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 425.0857

(b) SPECIFIC ITEMS CLASSIFIED.

425.0857 Subarachnoid Screw. A subarachnoid screw is a device inserted in the skull for direct measurement of intracranial pressure. It is a device pursuant to section 6369 (b)(2) and is excluded from the term medicine. As such, the sale of subarachnoid screws are subject to tax. 12/23/88.