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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 425.0883.900

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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0883.900

(b) Specific Items Classified

425.0883.900 Tracheostomy and Endotracheal Tubes. Lanz tracheostomy and endotracheal tubes are inserted by means of an incision in the trachea for the purpose of respirating the patient and removing metabolic waste and are exempt only if used post-operatively. 7/6/78.