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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 425.0821.935

Sales and Use Tax Annotations


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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0821.935

(b) Specific Items Classified

425.0821.935 Silicone Drain. Silicone drain used to drain waste as a result of an artificial opening created in the human body, as required under Regulation 1591.1(b)(4)(B), qualifies as a medicine and is not subject to tax when used post surgically. 5/17/84. (Am. 2005–2).