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 425.0226
(b) Specific Items Classified
425.0226 Broach. This item is used to ream out bone so that an artificial hip joint can be implanted in a patient. The "Broach" is not designed to be worn on or in a person and does not serve to support a body structure, replace a part of the human body, or assist in the functioning of a natural part of the human body. Therefore, the "Broach" does not fall within the definition of medicine and its sale is subject to sales or use tax. 1/25/96.