Laws, Regulations and Annotations

Search

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   


P


425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0727

(b) Specific Items Classified


425.0727 Posture Chair. The Congleton Neutral Posture Chair is a patented, posture support system recognized for its therapeutic value in reducing pain and speeding the recovery/return to work for its users.

The Congleton Neutral Posture Chair is an apparatus, contrivance, and/or appliance used for supportive purposes and accordingly is not a "medicine" as defined in section 6369. Consequently sales tax applies to the sales of the Congleton Neutral Posture Chair. 4/5/88.