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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 425.0000 Prescription Medicines > Annotation 425.0022.700

Sales and Use Tax Annotations


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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0022.700

(a) Generally

425.0022.700 Cold Compression Therapy. These units apply controlled compression to minimize hemothrosis (blood filling joint cavities) and swelling along with cold to minimize pain. They do not qualify as "medicines." 10/15/96.