Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0980

(b) SPECIFIC ITEMS CLASSIFIED.

425.0980 Wigs and Hairpieces. Sales of wigs and hairpieces by a beautician or barber qualify as exempt if they are sold pursuant to the order of a doctor for the treatment of hair loss due to alopecia, burns, chemotherapy, or radiation. The retailer claiming these sales as exempt must retain a copy of the doctor's order and a record of the name of the purchaser, date of sale, item sold, and sales price. 4/13/90.