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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 425.1165

Sales and Use Tax Annotations


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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.1165

(b) Specific Items Classified

425.1165 Testicular Gel Implant. This is a silicon implant put into the testicles when replacement is necessary due to disease (example—cancer). Such implants are medicines under Regulation 1591(b)(2). Thus, sales of the implants are exempt from the tax. 8/25/94.