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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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P


425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0161.775

(a) Generally


425.0161.775 Nonexempt Devices. The following items are not regarded as exempt "medicines" because they are not designed to be worn on the person of the user or are items used to conduct tests:

  • Air Compressor
  • Air Purifiers
  • Alternating Pressure Pad and Pump
  • Apnea Heart Monitor
  • Aspirator
  • Blood Glucose Monitor
  • Continuous Passive Motion Devices
  • Exercise Equipment
  • Fetal Monitors
  • Glucose Test Strips
  • Glucose Test Systems
  • Hemocult Slides
  • Humidifiers
  • Nebulizers
  • Paraffin Baths
  • Percussor
  • Pulse Oximeter
  • Tent Mist
  • Traction Devices
  • Ultrasound Devices

10/13/94.