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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 425.0178.5
(b) Specific Items Classified
425.0178.5 Artificial Larynges and Voice Amplifiers. Artificial larynges are electronic speech aids for persons who have suffered a temporary or permanent loss of voice. They consist of electronic circuitry and batteries contained in a packet which can be put in a pocket or fastened to a belt. A cord connects the packet to a tone generator which is held in the hand. Sound from the packet is delivered directly into the user's mouth through a plastic tube connected to the tone generator. A voice amplifier is a pocket size battery powered electronic amplifier used to increase the loudness level of weak or esophageal voices.
These items and their related supplies are devices excluded from the definition of medicines pursuant to section 6369 (b)(2), and their sale is subject to tax. 7/8/86.