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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 425.0855.5

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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0855.5

(b) Specific Items Classified

425.0855.5 Steri-Strips. Steri-strips, which is an elastic tape used as a wound closure, are in the nature of bandages and dressing rather than sutures. Therefore, they do not qualify as a prescription medicine. 9/12/90.