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 425.0547.300
(b) Specific Items Classified
425.0547.300 Nonadhering Dressings and Packing Strips. Adaptic nonadhering dressing and nonadhering packing strips are surgical dressings impregnated with a specially formulated petroleum emulsion to permit rapid wicking of wound exudates through the dressing. This petroleum emulsion is not a substance or preparation intended for use by external application to the human body in the diagnosis, cure, mitigation, treatment or prevention of disease and therefore is not within the definition of medicine under Regulation 1591. Rather, the material seems intended only to impart certain characteristics to the dressing itself. 5/30/75.