Laws, Regulations and Annotations
Search
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
P
425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0393
(b) Specific Items Classified
425.0393 Five-In-One Pace-Jector. This item is used to inject medication into the heart during periods when the pulse beat drops below (20) beats per minute or during emergency asystole or symptomatic bradycardia. Since it is used to administer medication during emergencies, it is regarded as an "appliance, etc." sales of which are taxable. 1/28/91.