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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 425.0881.300

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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0881.300

(b) Specific Items Classified

425.0881.300 Tendon Implants. Hunter tendon implants are used in reconstructive hand surgery and are exempt as " … other articles permanently implanted in the human body to assist the functioning of … any natural organ, artery, vein, or limb … ". 7/6/78.