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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 425.0259

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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0259

(b) Specific Items Classified

425.0259 Colostomy Care Kits and Tracheotomy. These care kits contain the supplies required by the patient to administer self-care, and, as such, they fall under the "necessary related supplies" language in section 6369(g) and are medicines. 10/2/89.