Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0900


425.0900 Tucks Pads and Fuller Shields. Tucks pads are pre-moistened towelette(s) used to clean and disinfect following episiotomy or hemorrhoid surgery and Fuller Shields are pre-moistened, used to clean and protect perineal area.

Under Regulation 1591(c)(2), towels and dressings are "medicines" when they are impregnated with a product which is recognized as a "medicine." Therefore, tucks pads and the Fuller Shields are medicines, the sale of which to hospitals are exempt from sales and use tax under Regulation 1591(a)(3). 6/14/94.