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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 425.0334
(b) Specific Items Classified
425.0334 Disposable Dye Packs. Dye packs are used to surgically implant dyes in a patient's eyelids to form a permanent eyeliner for cosmetic purposes in cases where the patient is allergic to commercially sold eyeliner or in cases of reconstructive surgery. The dye packs fail to meet the definition of "medicine" as they are not administered to diagnose, cure, mitigate, treat, or prevent a particular disease, including allergies. 7/3/85.