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 425.0895

(b) SPECIFIC ITEMS CLASSIFIED.

425.0895 Tubular and Bias Stockinettes. These items are only considered medicines when they are used as orthotic devices designed to be worn on the patient as a brace, support or correction for body structure. Tubular or bias stockinettes which are used as chaps or as a headdress in the operating room would not qualify as exempt orthotic devices. 10/2/89.