Laws, Regulations and Annotations
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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
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425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0173
(b) Specific Items Classified
425.0173 Alco Wipes. Alco wipes and pads which are pre-impregnated pieces of cotton, gauze, or swab containing medications and/or sterile water are "medicines."
Baby Wipes. Baby Wipes when furnished or used by a medical facility in the treatment of a human being qualify as exempt "medicines."
Athletic Supports. Athletic supports for vasectomy, penile and testicular surgery, and hemorrhoidectomy patients are orthotic devices which qualify as "medicines." 4/30/92.