Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0885 Transcutaneous Nerve Stimulators. Transcutaneous electrical nerve stimulators, which are fully worn on the body of the user, are prosthetic devices as that term is used in section 6369(c)(4) and tax does not apply to their sale; however, transcutaneous electrical nerve stimulators which are not fully worn on the body of the user do not qualify as prosthetic devices and tax applies to their sale. 4/11/83. (Am. M99–1).