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 425.0907.500

(b) SPECIFIC ITEMS CLASSIFIED.

425.0907.500 Vacuum Erection Device. The Vacuum Erection Device (VED) is used to treat impotence of men. The VED consists of a Softtouch™ Constriction Seal and a vacuum pump. The Softtouch™ Constriction Seal remains on the body for approximately thirty minutes. The only part of the VED that is worn on the body is the Softtouch™. Since both parts of the VED are not fully worn on the body, it is an appliance excluded from the definition of "medicines" under Regulation 1591 and its sales are subject to tax. 5/29/97.