Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0884.5

(b) SPECIFIC ITEMS CLASSIFIED.

425.0884.5 Traction Devices. Traction devices which do not permit ambulatory movement do not qualify as "medicines." On the other hand, cervical and pelvic traction devices which are worn by the user and permit ambulatory movement qualify as medicines. 8/30/91.