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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0038

(a) Generally


425.0038 Ear Protection. Products such as ear putty or medco-mold which are used to temporarily seal ears to protect the middle ear from the entry of foreign material after eardrum surgery do not qualify as exempt prescription medicines. 8/23/85; 5/29/96.