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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 425.0168.260

Sales and Use Tax Annotations


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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0168.260

(a) Generally

425.0168.260 Wheelchair Baskets and Pouches. Wheelchair accessories such as baskets and pouches come within the definition of "replacement parts" as used in the statute. Therefore, sales of such items under the conditions required by statute are exempt from tax. 5/29/97.