Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0883.875 Tracheotomy Appliances and Supplies. A tracheotomy is defined in Dorland's Illustrated Medical Dictionary, 24th edition, as a "surgical creation of an opening into the trachea through the neck, for insertion of a tube to facilitate the passage of air to the lungs, or the evacuation of secretions." Tracheotomy appliances and supplies used to facilitate the evacuation of secretion are exempt from tax as qualifying appliances under Regulation 1591(j) [now 1591.1(b)(2)]. Those used to facilitate the passage of air would not qualify under this section. 2/22/91. (Am. 2002–2).
(Note: Regulation 1591 was amended effective March 10, 2000, and further amended April 12, 2001. Reader should note the changes to the subdivisions indicated above.)