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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 425.0726

Sales and Use Tax Annotations


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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0726

(b) Specific Items Classified

425.0726 Post-Op Cryotherapy Product. This product is used to apply heat or cold therapy to the body. Such products are devices or appliances and are excluded from the definition of "medicines" under Regulation 1591(c)(2). 7/29/96.