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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 425.0830

Sales and Use Tax Annotations


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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0830

(b) Specific Items Classified

425.0830 Sphincter. An artificial sphincter permanently implanted in patients suffering partial or total paralysis in order to normalize bowel movements is an exempt medicine. 11/30/76.