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 425.0976


425.0976 Wheelchair Pads and Cushions. Wheelchair pads and cushions which are purchased separately from the wheelchair on the order of a physician to replace or supplement the basic seats that come with the chair qualify as "replacement parts." Sales of these items are exempt from tax when sold to an individual under the conditions set forth in Regulation 1591. 7/11/91.