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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 425.0488

Sales and Use Tax Annotations


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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0488

(b) Specific Items Classified

425.0488 Laparoscopy Supplies. Items used temporarily during laparoscopic surgery are devices, appliances, etc., which are excluded from the definition of "medicine" under Regulation 1591(c)(2). The sales of such items are subject to tax. 10/6/93.