Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0883.5
(b) Specific Items Classified
425.0883.5 Tiltable Back Traction Table. A tiltable back traction table consists of a platform with a base, which has balancing means positioned at the top and a series of retainers attached to the bottom. The platform tilts and has supports positioned near the foot end in order to prevent the patient from sliding off the platform. Such a table is in the nature of a device pursuant to Regulation 1591(c)(2) and its sale is subject to tax. 3/14/90.