Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0987 Wound Dressings and Wound Packing. These types of items are utilized on serious, open wounds and although they are not medicated, they are made of material that actually speeds up the healing process which generates new cell development. They also help keep the wound moisturized which promotes accelerated healing. Dressings are specifically excluded from the definition of medicine under Regulation 1591(c)(2), with the result that sales of such items are subject to tax. 8/25/94.