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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 425.0483.200

Sales and Use Tax Annotations


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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0483.200

(b) Specific Items Classified

425.0483.200 Items Excluded from the Term Medicine. The following items are excluded from the term medicine pursuant to Regulation 1591(c)(2) and, therefore, the gross receipts from their sales are subject to tax:

  • Adapter
  • Airway
  • Airway (Adult)
  • Airway (Infant)
  • Apron
  • Arm Board
  • Bandage—Elastic
  • Bandage—Esmark
  • Bandage—Kling Elastic
  • Blade
  • Blade and Needle Guard
  • Cabinet 42C7
  • Disposable Bed Pan
  • Dust Cover
  • EZ Prep Tray
  • Forceps
  • Gauze
  • Glove
  • Gown
  • IV Pole
  • Kleenex
  • Labels
  • Laceration Tray
  • Mook
  • Needle
  • Needle Counter
  • Pillow Cover
  • Scissors
  • Shoe Covers
  • Sponge
  • Staple Extractor
  • Stethoscope
  • Stopclock
  • Syringe
  • Table Paper
  • Tape
  • Tongue Blade
  • Tourniquet
  • Tray
  • Wash Basin
  • X-ray Cape

3/17/88.