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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
P
425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0167
(a) Generally
425.0167 Speech Therapy Device. A speech therapy device providing fluency-enhancing auditory feedback to enable the user to speak fluently does not replace or assist in the functioning of any part of the body and is therefore excluded from the definition of medicine. As a result, sales of this device are not exempted by the prescription medicine exemption. 8/23/94.