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 425.0976
(b) Specific Items Classified
425.0976 Wheelchair Pads and Cushions. Wheelchair pads and cushions which are purchased separately from the wheelchair on the order of a physician to replace or supplement the basic seats that come with the chair qualify as "replacement parts." Sales of these items are exempt from tax when sold to an individual under the conditions set forth in Regulation 1591. 7/11/91.