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 425.0370
(b) Specific Items Classified
425.0370 Emergency Transmyocardial Pacing Unit. This kit is used in "Emergency situations where cardiac electrical activity or sufficient blood flow is not present." When used as described it is regarded as an "appliance, etc." of which sales are taxable. 1/28/91.