Laws, Regulations and Annotations
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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 425.0425
(b) Specific Items Classified
425.0425 Hypo-Hypertherm Pads. Hypo-hypertherm pads are placed upon the bedridden patient to regulate the patient's body temperature. Hot/ice machines are used in conjunction to regulate body temperature. Such items do not qualify as "medicines" since they can not be fully worn on the patient. 6/16/93.