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
P
425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0975
(b) Specific Items Classified
425.0975 Wheelchairs, Canes, Crutches, Walkers and Quad Cones. Tax does not apply to the sales of these items when sold to an individual as directed by a licensed physician. Sales of these items to medical facilities for the use of patients while at the facilities are subject to tax. 3/31/92.